{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-184O",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-184O.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/184O",
  "kind": "regulation",
  "number": "184O",
  "heading": "No tax calculation required in certain cases",
  "text": "(1) A tax calculation made under regulation 184N is not required in any of the following cases—\n(a) if the claimant does not give the Department Parts 2 and 3 of form P45 and does not certifiy in accordance with regulation 184G(3) (students etc),\n(b) if the claimant gives the Department Parts 2 and 3 of Form P45 but they do not relate to the claimant’s last employment or award before the present award, whichever is the later,\n(c) if the claimant is in receipt of a pension in respect of a former employment,\n(d) if it appears to the Department on the occasion of a claim that a previous award should have been treated as having ceased in accordance with regulation 184K (when an award ceases), or\n(e) if the claimant’s code is a nil tax code, basic rate code or higher rate code.\n(2) Those cases are treated as if HMRC had made a direction that the claimant’s code must be used on the non-cumulative basis.\n(3) Those cases are subject to a notification from HMRC under regulation 184P that revised particulars are to be substituted and used.",
  "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/184O",
    "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."
}