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The Income Tax (Pay As You Earn) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2682
- PART 8
- CHAPTER 1
- Regulation 159
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Cessation of award: Form P45U
159.—(1) When an award of a taxable jobseeker’s allowance ceases the Department must immediately complete Form P45U.
(2) The Department must then—
(a)send Part 1 of Form P45U to the Inland Revenue, and
(b)provide Part 1A of Form P45U and Parts 2 and 3 of Form P45 to the claimant.
(3) The information listed in column 1 of Table 6 must, subject to the conditions set out in column 2, be provided in Parts 1 and 1A of Form P45U and Parts 2 and 3 of Form P45 as indicated in columns 3 to 5.
Table 6
Information which must be provided in Form P45U
| 1. | 2. | 3. | 4. | 5. |
|---|---|---|---|---|
| Information to be provided | Conditions | FormP45U | Form P45 | |
| Part 1 | Part 1A | Parts 2 & 3 | ||
1. the tax reference as shown in the deductions working sheet | yes | yes | yes | |
2. the claimant’s national insurance number | yes | yes | yes | |
3. the claimant’s name | yes | yes | yes | |
4. the date on which the award ceased | yes | yes | yes | |
5. the claimant’s code or, if more than one, the latest code for the tax year during which the award ceased | yes | yes | yes | |
6. whether the claimant’s code is used on the cumulative basis | yes | yes | yes | |
7. the tax week or month in which the award ceased | if the claimant’s code is used on the cumulative basis | yes | yes | yes |
8. the total payments to date (including taxable jobseeker’s allowance) at the date the award ceased, and the corresponding total net tax deducted | if the claimant’s code is used on the cumulative basis | yes | yes | yes |
9. the taxable jobseeker’s allowance paid during the tax year by virtue of the award in question | if the claimant’s code is used on the cumulative basis, and if different from the information supplied under item 8 | yes | yes | no |
10. the taxable jobseeker’s allowance paid during the tax year by virtue of the award in question | if the claimant’s code is not used on the cumulative basis | yes | yes | no |
11. any amount of tax outstanding | if the claimant’s code is used on the cumulative basis | yes | no | no |
12. whether the claimant was self-employed immediately before the claim was made | yes | no | no | |
13. whether the claimant is receiving a pension by reason of a former employment | yes | no | no | |
14. the claimant’s address | if known | yes | no | no |
15. the address of the benefit officer | yes | yes | no | |
16. the date the form is completed | yes | yes | no | |
(4) The Department must also give notice to the claimant of—
(a)the total jobseeker’s allowance for the tax year excluding any sums previously notified under this regulation or regulation 160, 171 or 172, and
(b)the taxable jobseeker’s allowance included in that total.
(5) Expressions used in Parts 2 and 3 of Form P45 have the following meanings—
(a)“employee” means “claimant”,
(b)“leaving date” means “date the award ceased”, and
(c)“pay” means “jobseeker’s allowance”.
(6) Regulation 163 (death of claimant) modifies the requirements of this regulation if an award of taxable jobseeker’s allowance has ceased on the death of the claimant.
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