# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 159: Cessation of award: Form P45U

Extent: E+W+S+N.I.

(1) When an award of a taxable jobseeker’s allowance ceases the Department must immediately complete Form P45U.
(2) The Department must then—
(a) send Part 1 of Form P45U to the Inland Revenue, and
(b) provide Part 1A of Form P45U and Parts 2 and 3 of Form P45 to the claimant.
(3) The information listed in column 1 of Table 6 must, subject to the conditions set out in column 2, be provided in Parts 1 and 1A of Form P45U and Parts 2 and 3 of Form P45 as indicated in columns 3 to 5.
Table 6
Information which must be provided in Form P45U
1.
2.
3.
4.
5.
Information to be provided
Conditions
FormP45U
Form P45
Part 1
Part 1A
Parts 2 & 3
1 the tax reference as shown in the deductions working sheet
yes
yes
yes
2 the claimant’s national insurance number
yes
yes
yes
3 the claimant’s name
yes
yes
yes
4 the date on which the award ceased
yes
yes
yes
5 the claimant’s code or, if more than one, the latest code for the tax year during which the award ceased
yes
yes
yes
6 whether the claimant’s code is used on the cumulative basis
yes
yes
yes
7 the tax week or month in which the award ceased
if the claimant’s code is used on the cumulative basis
yes
yes
yes
8 the total payments to date (including taxable jobseeker’s allowance) at the date the award ceased, and the corresponding total net tax deducted
if the claimant’s code is used on the cumulative basis
yes
yes
yes
9 the taxable jobseeker’s allowance paid during the tax year by virtue of the award in question
if the claimant’s code is used on the cumulative basis, and if different from the information supplied under item 8
yes
yes
no
10 the taxable jobseeker’s allowance paid during the tax year by virtue of the award in question
if the claimant’s code is not used on the cumulative basis
yes
yes
no
11 any amount of tax outstanding
if the claimant’s code is used on the cumulative basis
yes
no
no
12 whether the claimant was self-employed immediately before the claim was made
yes
no
no
13 whether the claimant is receiving a pension by reason of a former employment
yes
no
no
14 the claimant’s address
if known
yes
no
no
15 the address of the benefit officer
yes
yes
no
16 the date the form is completed
yes
yes
no
(4) The Department must also give notice to the claimant of—
(a) the total jobseeker’s allowance for the tax year excluding any sums previously notified under this regulation or regulation 160, 171 or 172, and
(b) the taxable jobseeker’s allowance included in that total.
(5) Expressions used in Parts 2 and 3 of Form P45 have the following meanings—
(a) “employee” means “claimant”,
(b) “leaving date” means “date the award ceased”, and
(c) “pay” means “jobseeker’s allowance”.
(6) Regulation 163 (death of claimant) modifies the requirements of this regulation if an award of taxable jobseeker’s allowance has ceased on the death of the claimant.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/159 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-159
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.