{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-184B",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-184B.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/184B",
  "kind": "regulation",
  "number": "184B",
  "heading": "Application of other regulations",
  "text": "(1) The following regulations apply to payments of employment and support allowance made to a claimant with the modifications mentioned in paragraphs (2) to (5) —\nregulation 2\ninterpretation\nregulation 14\nmatters relevant to determination of code\nregulation 15\nflat rate codes\nregulation 16\ncontinued application of employee’s code\nregulation 17\nnotice to employee of code\nregulation 18\nobjections and appeals against employee’s code\nregulation 19\namendment of code\nregulation 20\nnotice to employer of amended code\nregulation 21\ndeduction and repayment of tax by reference to employee’s code\nregulation 97\nretention by employer of PAYE records\nregulation 98\nmultiple PAYE schemes\nregulation 102\nsuccession to a business etc\nregulation 185\nAdjusting total net tax deducted for purposes of sections 59A(1), 59B(1) and 59BA(2) TMA\nregulation 205\nmandatory use of electronic communications\nregulation 206\nemployers ...\nregulation 207\nspecified information\n. . .\n. . .\nregulation 209\nstandards of accuracy and completeness\nregulation 210\npenalty for failing to deliver ... specified information\n. . .\n. . .\nregulation 210C\nappeals and interest\nregulation 211\nhow information must or may be delivered by employers\nregulation 214\nhow information must be provided by employees\nregulation 216\nservice by post.\n(2) In the application of those regulations, the expressions listed in column 1 of Table 7A have the meanings shown in column 2 of the table.\nTable 7A\nMeaning of expressions in application of other regulations\n1. Expression\n2. Meaning for purposes of this Chapter\nEmployee\nEmployer...\nEmployment\nRelevant payments\nclaimant\nDepartment\naward\ntaxable employment and support allowance\n(3) In the application of regulations 20 (notice to employer of amended code) and 21 (deduction and repayment of tax by reference to employee’s code), any reference to the deduction or repayment of tax shall be read as a reference to the tax calculation which the Department is required to make at the end of the tax year or on the cessation of an award (by virtue of regulation 184I(2)(a) and 184K(2).\n(4) In the application of regulation 207 (specified information) the reference to specified information shall be read as including references to—\n(a) the return and accompanying information required by regulations 184G (return in respect of all claimants to taxable employment and support allowance) and 184J (annual return),\n(b) Part 1 of Form P45ESA, and\n(c) the information required under regulation 184E(9).\n(5) In the application of regulation 210 (penalty for failing to deliver specified information)—\n(a) where the specified information is the return and accompanying information required by regulation 184J (annual return) the penalty will be determined in accordance with regulation 210AA, and\n(b) where the specified information is 184G (return in respect of all claimants to taxable employment and support allowance), Part 1 of Form P45ESA or the information required under regulation 184E(9) the penalty will be determined in accordance with regulations 210B and 210BA.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 184B(1) substituted (6.4.2010) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(2), 17(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 184B substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 7"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 184B(1) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 5"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 184B(1) substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 3(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 184B(1) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(b)(i)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 184B(1) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(b)(ii)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 184B(1) omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 17(b)(iii)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 184B(1) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(b)(iv)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 184B(1) omitted (6.4.2010) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(2), 17(b)(v)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 184B(2) Table 7A substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 3(b)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in reg. 184B(2) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(c)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Reg. 184B(5) inserted (6.4.2010) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(2), 17(d)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Word in reg. 184B(5) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(e)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in reg. 184B(5) substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/184B",
    "retrieved_at": "2026-11-15T03:31:11.450996+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}