# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 184J: Annual return


(1) This regulation applies in respect of each award which includes taxable employment and support allowance.
(2) Before 1st June following the end of the tax year, the Department must deliver a return to HMRC.
(3) The return must show—
(a) the particulars specified in regulation 184I(4), and
(b) if a calculation is required under regulation 184N any amount of tax outstanding.

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