Regulation 175 Emergency IB code to be used before claimant’s code issued

United Kingdom

(1)

Paragraph (2) applies if the Department makes a payment of taxable incapacity benefit during a tax year to a single-income claimant before a code has been issued by the Inland Revenue for that year in respect of that award.

(2)

The Department must—

(a)

deduct tax using an emergency IB code on the non-cumulative basis, and

(b)

keep records in a deductions working sheet which it must prepare for the purpose.

(3)

The use of an emergency IB code under this regulation is treated as the issue of a code for the purposes of regulations 21, 36 and 180.