# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 178: Delivery of Form P45 to Department

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

(1) This regulation applies if a single-income claimant—
(a) has Parts 2 and 3 of Form P45, and
(b) has not made, and does not intend to make, a claim for repayment of tax.
(2) The claimant must deliver Parts 2 and 3 of Form P45 when making a claim, and the Department must immediately send them to the Inland Revenue office.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/178 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-178
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.