The Income Tax (Pay As You Earn) Regulations 2003

[F1No tax calculation required in certain casesU.K.

184O.—(1) A tax calculation made under regulation 184N is not required in any of the following cases—

(a)if the claimant does not give the Department Parts 2 and 3 of form P45 and does not certifiy in accordance with regulation 184G(3) (students etc),

(b)if the claimant gives the Department Parts 2 and 3 of Form P45 but they do not relate to the claimant’s last employment or award before the present award, whichever is the later,

(c)if the claimant is in receipt of a pension in respect of a former employment,

(d)if it appears to the Department on the occasion of a claim that a previous award should have been treated as having ceased in accordance with regulation 184K (when an award ceases), or

(e)if the claimant’s code is a nil tax code, basic rate code or higher rate code.

(2) Those cases are treated as if HMRC had made a direction that the claimant’s code must be used on the non-cumulative basis.

(3) Those cases are subject to a notification from HMRC under regulation 184P that revised particulars are to be substituted and used.]

Textual Amendments