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

No Form P45: deductions working sheet and return U.K.

184F.   In a case falling within regulation 184D(3) (no Form P45), the Department must—

(a) prepare the deductions working sheet within 14 days of the award of a taxable employment and support allowance, and

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