[F1Cessation of award: Form P45ESAU.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
F1Pt. 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