Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This section has no associated Explanatory Memorandum
4.—(1) Regulation 211 (how information must or may be delivered by employers) is amended as follows.
(2) In paragraph (4), at the end of Table 10 (after the reference to regulation 164(2)) insert—
| “184D | deductions working sheet for claimants awarded taxable ESA | Form PB8 | yes | no |
| 184E(9) | Department’s return for claimant who delivers form P45 | Forms PB8 and P45 Part 3 | yes | yes |
| 184(G)(1) | Department’s return for claimant who does not deliver form P45 | Form PB3 | yes | yes |
| 184I(2)(b) | claimant’s end of year certificate | Form P60ESA | yes | no |
| 184J(2) | Department’s end of year return | Form P14U | yes | yes |
| 184L(1) | cessation of award of ESA | Form P45ESA | yes | yes |
| 184Q(2)(b) | Department’s notification of taxable ESA adjustment | Form P180 | yes | no |
| 184S(2) | Department’s quarterly statement to HMRC of receipts and payments in respect of taxable ESA | yes | no”. |
(3) After paragraph (5) insert—
“(6) For the purposes of this regulation “ESA” means employment and support allowance.”.