an employee is not entitled to receive any relevant payments on a normal pay day because of absence from work,

the cumulative basis would have been used in relation to a payment made on that day,

the employee does not fall within regulation 64(1) (absence from work due to participation in trade dispute), and

the employee, or the employee’s authorised representative, makes an application in person to the employer.

comply with regulation 23 (cumulative basis: deduction and repayment) and accordingly repay any tax due to the employee, and

comply with regulation 66(4) to (6) (completion of deductions working sheet),