PART 8SOCIAL SECURITY BENEFITS

CHAPTER 3INCAPACITY BENEFIT

Delivery of Form P45 to Department178

1

This regulation applies if a single-income claimant—

a

has Parts 2 and 3 of Form P45, and

b

has not made, and does not intend to make, a claim for repayment of tax.

2

The claimant must deliver Parts 2 and 3 of Form P45 when making a claim, and the Department must immediately send them to the Inland Revenue office.