{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no2-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no2-regulations-2008/regulation-4.json",
  "legislation": "uksi/2008/2601",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no2-regulations-2008",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "(1) Regulation 211 (how information must or may be delivered by employers) is amended as follows.\n(2) In paragraph (4), at the end of Table 10 (after the reference to regulation 164(2)) insert—\n“\n184D\ndeductions working sheet for claimants awarded taxable ESA\nForm PB8\nyes\nno\n184E(9)\nDepartment’s return for claimant who delivers form P45\nForms PB8 and P45 Part 3\nyes\nyes\n184(G)(1)\nDepartment’s return for claimant who does not deliver form P45\nForm PB3\nyes\nyes\n184I(2)(b)\nclaimant’s end of year certificate\nForm P60ESA\nyes\nno\n184J(2)\nDepartment’s end of year return\nForm P14U\nyes\nyes\n184L(1)\ncessation of award of ESA\nForm P45ESA\nyes\nyes\n184Q(2)(b)\nDepartment’s notification of taxable ESA adjustment\nForm P180\nyes\nno\n184S(2)\nDepartment’s quarterly statement to HMRC of receipts and payments in respect of taxable ESA\nyes\nno\n”.\n(3) After paragraph (5) insert—\n“(6) For the purposes of this regulation “ESA” means employment and support allowance.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2601/regulation/4",
    "retrieved_at": "2026-10-29T03:23:56.250848+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}