# The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008, 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.”.

---
Source: https://www.legislation.gov.uk/uksi/2008/2601/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no2-regulations-2008/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.