The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 8 U.K. SOCIAL SECURITY BENEFITS

CHAPTER 1 U.K. JOBSEEKER'S ALLOWANCE: NORMAL CASES

Claimant’s code etc to be used for calculations U.K.

155.—(1) This regulation applies if, in respect of a claimant, the Department receives notification from the Inland Revenue of—

(a) a code or amended code,

(b) total payments to date, or

(c) total net tax deducted.

(2) The Department must record that notification in substitution for any previous record and use it for the purpose of all calculations required under this Chapter.