OpenLegislation

Chapter 5 EMPLOYMENT AND SUPPORT ALLOWANCEF1

  1. 184AInterpretation of Chapter 5
  2. 184BApplication of other regulations
  3. 184CObtaining the claimant’s Form P45
  4. 184DDeductions working sheet for claimants awarded taxable employment and support allowance
  5. 184EForm P45: deductions working sheet and return
  6. 184FNo Form P45: deductions working sheet and return
  7. 184GReturn in respect of all claimants to taxable employment and support allowance
  8. 184HFurther return required in certain cases
  9. 184IObligations at the end of the year
  10. 184JAnnual return
  11. 184KWhen an award ceases
  12. 184LCessation of award: Form P45ESA
  13. 184MDeath of claimant
  14. 184NTax calculation
  15. 184ONo tax calculation required in certain cases
  16. 184PClaimant’s code etc to be used for calculations
  17. 184QNotification of taxable employment and support allowance
  18. 184RRecording the amount of taxable employment and support allowance
  19. 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