# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 184B: Application of other regulations


(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) —
regulation 2
interpretation
regulation 14
matters relevant to determination of code
regulation 15
flat rate codes
regulation 16
continued application of employee’s code
regulation 17
notice to employee of code
regulation 18
objections and appeals against employee’s code
regulation 19
amendment of code
regulation 20
notice to employer of amended code
regulation 21
deduction and repayment of tax by reference to employee’s code
regulation 97
retention by employer of PAYE records
regulation 98
multiple PAYE schemes
regulation 102
succession to a business etc
regulation 185
Adjusting total net tax deducted for purposes of sections 59A(1), 59B(1) and 59BA(2) TMA
regulation 205
mandatory use of electronic communications
regulation 206
employers ...
regulation 207
specified information
. . .
. . .
regulation 209
standards of accuracy and completeness
regulation 210
penalty for failing to deliver ... specified information
. . .
. . .
regulation 210C
appeals and interest
regulation 211
how information must or may be delivered by employers
regulation 214
how information must be provided by employees
regulation 216
service by post.
(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.
Table 7A
Meaning of expressions in application of other regulations
1. Expression
2. Meaning for purposes of this Chapter
Employee
Employer...
Employment
Relevant payments
claimant
Department
award
taxable employment and support allowance
(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).
(4) In the application of regulation 207 (specified information) the reference to specified information shall be read as including references to—
(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),
(b) Part 1 of Form P45ESA, and
(c) the information required under regulation 184E(9).
(5) In the application of regulation 210 (penalty for failing to deliver specified information)—
(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
(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.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/184B (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-184B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.