# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 184D: Deductions working sheet for claimants awarded taxable employment and support allowance


(1) The Department must prepare a deductions working sheet in respect of each claimant whose award includes taxable employment and support allowance.
(2) If the Department obtains Parts 2 and 3 of Form P45 relating to the claimant, it must immediately prepare the deductions working sheet using the information shown in Parts 2 and 3 of Form P45 in accordance with regulation 184E.
(3) If the Department does not obtain Parts 2 and 3 of Form P45 relating to the claimant, it must prepare the deductions working sheet in accordance with regulation 184F.

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