The Income Tax (Pay As You Earn) Regulations 2003

Repayment if no longer employed

65.—(1) This regulation applies if, in a tax year, a person (“P”)—

(a) was employed,

(b) is no longer employed, and

(c) applies for a repayment of tax.

(2) P must give the Inland Revenue—

(a) Parts 2 and 3 of Form P45,

(b) either certificate A or B, depending on P’s circumstances, and

(c) such evidence of P’s unemployment as the Inland Revenue may require.

(3) Certificate A is one which certifies that P is unemployed and, to the best of P’s knowledge and belief, P—

(a) will not be a claimant during the period starting with the date on which the application is made and ending at the end of the tax year, and

(b) will not be employed during that period.

(4) Certificate B is one which certifies that P is unemployed and is not a claimant when the application is made.

(5) On receiving P’s application, the Inland Revenue must make any repayment of tax which is appropriate, having regard to P’s employee’s code and the following information.

(6) If P gives certificate A the information is—

(a) the total payments to date and the corresponding total tax to date as at the week or month shown in Parts 2 and 3 of Form P45 (or, if lower, the total net tax deducted shown in it),

(b) any other relevant payments received by P in the tax year to date, and

(c) any other payments P will receive in the tax year.

(7) If P does not give certificate A the information is—

(a) the total payments to date and the corresponding total tax to date as at the week or month shown in Parts 2 and 3 of Form P45 (or, if lower, the total net tax deducted shown in it), and

(b) any other relevant payments received by P in the tax year to date.

(8) For the purposes of this regulation, “claimant” means a person who is—

(a) a claimant as defined by regulation 148 (jobseeker’s allowance), or

(b) a claimant in receipt of taxable benefit as defined by regulation 173 (incapacity benefit).