The Income Tax (Pay As You Earn) Regulations 2003

[F1 Obligations at the end of the year U.K.

184I.— (1) This regulation applies in respect of each award which includes taxable employment and support allowance and which continues beyond the end of a tax year.

(2) Before 1st June following the end of the tax year the Department must—

(a) make a tax calculation in accordance with regulation 184N if the claimant’s code is used on the cumulative basis; and

(b) subject to paragraph (3), issue a certificate to the claimant.

(3) The Department need not issue a certificate if—

(a) no taxable employment and support allowance has been paid, and

(b) a tax calculation in accordance with regulation 184N is not required.

(4) The certificate must show—

(a) the tax year to which it relates,

(b) the total employment and support allowance for the tax year excluding any amounts previously notified under regulations 184L(4) and 184Q(2)(a),

(c) the taxable employment and support allowance included in the total employment and support allowance,

(d) the claimant’s code,

(e) the claimant’s national insurance number,

(f) the claimant’s address (if known),

(h) any previous relevant payments and any tax deducted from those relevant payments which the Department was required to take into account under regulation 184N,

(i) any total payments to date recorded by the Department in accordance with regulation 184E(1) plus the total taxable employment and support allowance for the tax year, and the corresponding total net tax deducted, and

(j) the amount of tax refunded by the Department.]

Textual Amendments

F1 Pt. 8 Ch. 5 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 3