# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 184K: When an award ceases


(1) For the purposes of these Regulations an award ceases when entitlement to an employment and support allowance ceases.
(2) When an award of a taxable employment and support allowance ceases, the Department must make a tax calculation in accordance with regulation 184N.
(3) The relevant date for the purposes of that calculation is the date on which the award ceases.
(4) The date on which the award ceases is the last day for which benefit was paid and was not recoverable, except that if the last day is 4th or 5th April the date is the preceding 3rd April.
(5) But the Department need not amend a tax calculation solely because the date used for the purposes of the calculation is subsequently shown to be incorrect.

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