The Income Tax (Pay As You Earn) Regulations 2003

No Form P45: deductions working sheet and return

154.—(1) In a case falling within regulation 152(3) (no Form P45), the Department must—

(a) prepare the deductions working sheet within 14 days of the award of a taxable jobseeker’s allowance, and

(b) record the emergency code as the claimant’s code.

(2) The Department must also deliver a return to the Inland Revenue, giving—

(a) the claimant’s name,

(b) the claimant’s national insurance number,

(c) the claimant’s date of birth, if known,

(d) the date on which the claim was made, and

(e) the reference number of the benefit office submitting the return.

(3) But the return need not be delivered if the claimant certifies that the claimant—

(a) is undergoing a course of full-time education and has not had regular employment since the previous 6th April, or

(b) has not had regular employment since finishing full-time education.