Chapter 5 EMPLOYMENT AND SUPPORT ALLOWANCEF1
- 184AInterpretation of Chapter 5
- 184BApplication of other regulations
- 184CObtaining the claimant’s Form P45
- 184DDeductions working sheet for claimants awarded taxable employment and support allowance
- 184EForm P45: deductions working sheet and return
- 184FNo Form P45: deductions working sheet and return
- 184GReturn in respect of all claimants to taxable employment and support allowance
- 184HFurther return required in certain cases
- 184IObligations at the end of the year
- 184JAnnual return
- 184KWhen an award ceases
- 184LCessation of award: Form P45ESA
- 184MDeath of claimant
- 184NTax calculation
- 184ONo tax calculation required in certain cases
- 184PClaimant’s code etc to be used for calculations
- 184QNotification of taxable employment and support allowance
- 184RRecording the amount of taxable employment and support allowance
- 184SFinance
Annotations
Textual amendments
- F1
Pt. 8 Ch. 5 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 3