Regulation 4 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

(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.”.

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