# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 184N: Tax calculation


(1) This regulation applies, subject to regulation 184O, if the Department is required by regulation 184I or 184K to make a tax calculation.
(2) The Department must calculate in respect of the claimant as at the relevant date—
(a) the total payments to date, and
(b) the claimant’s total tax.
(3) If the recorded tax exceeds the claimant’s total tax, the Department must repay the excess to the claimant.
(4) But if the recorded tax is less than the claimant’s total tax—
(a) the difference is tax outstanding for the purposes of regulation 184J(3)(b) or item 11 of table 7B in regulation 184L(3), and
(b) the Department must treat the claimant’s code as issued by HMRC on the non-cumulative basis from the relevant date.
(5) In this regulation—
“claimant’s total tax” means—
(a)if the claimant’s code is a K code, the lesser of—
(i)50% of the claimant’s total payments to date, and
(ii)the tax due in accordance with the appropriate tax tables in respect of the claimant’s total taxable payments to date at the relevant date,
(b)in any other case, the tax due in accordance with the appropriate tax tables in respect of the claimant’s total taxable payments to date at the relevant date;
“recorded tax” means the total tax to date or (as the case may be) the total net tax deducted which was recorded in accordance with regulation 184E(3) or (4) when the claim was made;
“relevant date” means—
(a)the end of the tax year, if the calculation is required by regulation 184I,
(b)the date used for the purposes of the calculation, if the calculation is required by regulation 184K;
“total payments to date” means any payments to date recorded by the Department in accordance with regulation 184E(1) plus the total taxable employment and support allowance.

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