# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 162: No tax calculation required in certain cases

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

(1) A tax calculation under regulation 161 is not required in any of the following cases—
(a) if the claimant does not give the Department Parts 2 and 3 of Form P45, and does not certify in accordance with regulation 154(3) (students etc);
(b) if the claimant gives the Department Parts 2 and 3 of Form P45, but they do not relate to the claimant’s last employment or award before the present award, whichever is later;
(c) if the claimant is in receipt of a pension in respect of a former employment;
(d) if it appears to the Department on the occasion of a claim that a previous award should have been treated as having ceased in accordance with regulation 158 (when an award ceases); or
(e) if the claimant’s code is a nil tax code, basic rate code or higher rate code.
(2) Those cases are treated as if the Inland Revenue had made a direction that the claimant’s code must be used on the non-cumulative basis.
(3) Those cases are subject to a notification from the Inland Revenue under regulation 155 that revised particulars are to be substituted and used.

---
Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/162 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-162
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.