The Income Tax (Pay As You Earn) Regulations 2003

[F1 Annual return U.K.

184J.— (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.]

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