PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 4MISCELLANEOUS
Repayment if no longer employed65
1
This regulation applies if, in a tax year, a person (“P”)—
a
was employed,
b
is no longer employed, and
c
applies for a repayment of tax.
2
P must give the Inland Revenue—
a
Parts 2 and 3 of Form P45,
b
either certificate A or B, depending on P’s circumstances, and
c
such evidence of P’s unemployment as the Inland Revenue may require.
3
Certificate A is one which certifies that P is unemployed and, to the best of P’s knowledge and belief, P—
a
will not be a claimant during the period starting with the date on which the application is made and ending at the end of the tax year, and
b
will not be employed during that period.
4
Certificate B is one which certifies that P is unemployed and is not a claimant when the application is made.
5
On receiving P’s application, the Inland Revenue must make any repayment of tax which is appropriate, having regard to P’s employee’s code and the following information.
6
If P gives certificate A the information is—
a
the total payments to date and the corresponding total tax to date as at the week or month shown in Parts 2 and 3 of Form P45 (or, if lower, the total net tax deducted shown in it),
b
any other relevant payments received by P in the tax year to date, and
c
any other payments P will receive in the tax year.
7
If P does not give certificate A the information is—
a
the total payments to date and the corresponding total tax to date as at the week or month shown in Parts 2 and 3 of Form P45 (or, if lower, the total net tax deducted shown in it), and
b
any other relevant payments received by P in the tax year to date.
8
For the purposes of this regulation, “claimant” means a person who is—
a
a claimant as defined by regulation 148 (jobseeker’s allowance), or
b
a claimant in receipt of taxable benefit as defined by regulation 173 (incapacity benefit).