{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-184G",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-184G.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/184G",
  "kind": "regulation",
  "number": "184G",
  "heading": "Return in respect of all claimants to taxable employment and support allowance",
  "text": "(1) When the Department first makes a payment of taxable employment and support allowance to a claimant it must deliver a return to HMRC containing the following information.\n(2) The information is—\n(a) the claimant’s name,\n(b) the claimant’s address,\n(c) the claimant’s date of birth, if known,\n(d) the claimant’s national insurance number,\n(e) the date on which the claimant’s entitlement to taxable employment and support allowance began,\n(f) the weekly rate of taxable employment and support allowance being paid to the claimant,\n(g) if the payment was preceded by a payment of employment and support allowance which was not taxable, the date that benefit was first paid, and\n(h) the claimant’s tax reference, if known.\n(3) But the return need not be delivered if the claimant certifies that the claimant—\n(a) is undergoing a course of full-time education and has not had regular employment since the previous 6th April, or\n(b) has not had regular employment since finishing full-time education.",
  "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/184G",
    "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."
}