PART 8SOCIAL SECURITY BENEFITS
F1CHAPTER 5EMPLOYMENT AND SUPPORT ALLOWANCE
Annual return184J.
(1)
This regulation applies in respect of each award which includes taxable employment and support allowance.
(2)
Before 1st June following the end of the tax year, the Department must deliver a return to HMRC.
(3)
The return must show—
(a)
the particulars specified in regulation 184I(4), and
(b)
if a calculation is required under regulation 184N any amount of tax outstanding.