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

PART 8 U.K. SOCIAL SECURITY BENEFITS

[F1 CHAPTER 5 U.K. EMPLOYMENT AND SUPPORT ALLOWANCE

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

Obtaining the claimant’s Form P45 U.K.

184C.— (1) A claimant who has Parts 2 and 3 of Form P45 must deliver them to the Department on making a claim for employment and support allowance which includes taxable employment and support allowance.

(2) If on making a claim, the claimant declares that the claimant’s last employer did not provide Parts 2 and 3 of Form P45, the Department may require the employer to deliver them to a specified officer of the Department.]