# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 184F: No Form P45: deductions working sheet and return


In a case falling within regulation 184D(3) (no Form P45), the Department must—
(a) prepare the deductions working sheet within 14 days of the award of a taxable employment and support allowance, and
(b) record the emergency code as the claimant’s code.

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