The Income Tax (Pay As You Earn) Regulations 2003

[F1 Cessation of award: Form P45ESA U.K.

184L.— (1) When an award of a taxable employment and support allowance ceases, the Department must immediately complete Form P45ESA.

(2) The Department must then—

(a) send Part 1 of Form P45ESA to HMRC; and

(b) provide Part 1A of P45ESA and Parts 2 and 3 of Form P45 to the claimant.

(3) The information listed in column 1 of Table 7B must, subject to the conditions set out in column 2, be provided in Parts 1 and 1A of Form P45ESA and Parts 2 and 3 of Form P45 as indicated in columns 3 to 5.

Table 7B

Information which must be provided in Form P45ESA

1	2	3	4	5
Information to be provided	Conditions	Form P45ESA	Form P45ESA	Form P45
		Part 1	Part 1A	Parts 2 and 3
1. the tax reference as shown in the deductions working sheet		yes	yes	yes
2. claimant’s national insurance number		yes	yes	yes
3. claimant’s name		yes	yes	yes
4. the date on which the award ceased		yes	yes	yes
5. the claimant’s code or, if more than one, the latest code for the tax year during which the award ceased		yes	yes	yes
6. whether the claimant’s code is used on the cumulative basis		yes	yes	yes
7. the tax week or month in which the award ceased	if the claimant’s code is used on the cumulative basis	yes	yes	yes
8. the total payments to date (including taxable employment and support allowance) at the date the award ceased, and the corresponding total net tax deducted	if the claimant’s code is used on the cumulative basis	yes	yes	yes
9. the taxable employment and support allowance paid during the tax year by virtue of the award in question	if the claimant’s code is used on the cumulative basis, and if different from the information supplied under item 8	yes	yes	no
10. the taxable employment and support allowance paid during the tax year in question by virtue of the award in question	if the claimant’s code is not used on the cumulative basis	yes	yes	no
11. any amount of tax outstanding	if the claimant’s code is used on the cumulative basis	yes	no	no
12. whether the claimant was self-employed immediately before the claim was made.		yes	no	no
13. whether the claimant is receiving a pension by reason of a former employment.		yes	no	no
14. the claimant’s address	if known	yes	no	no
15. the address of the benefit office		yes	yes	no
16. the date the form is completed		yes	yes	no

(4) The Department must also give notice to the claimant of—

(a) the total employment and support allowance for the tax year excluding any sums previously notified under this regulation and regulation 184Q(2)(a), and

(b) the taxable employment and support allowance included in that total.

(5) Expressions used in Parts 2 and 3 of Form P45 have the following meanings—

(a) “employee” means “claimant”;

(b) “leaving date” means “date the award ceased”; and

(c) “pay” means “employment and support allowance”.

(6) Regulation 184M (death of claimant) modifies the requirements of this regulation if an award of taxable employment and support allowance has ceased on the death of the claimant.

(7) If Form P45ESA has not come into use when the award of taxable employment and support allowance ceases, the Department must complete form P45U and any references to form P45ESA in these regulations shall be read as a reference to form P45U.]

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