The Income Tax (Pay As You Earn) Regulations 2003

Form P46 where employer does not receive Form P45 and code not knownU.K.

46.—(1) This regulation applies if—

(a)an employee commences employment without giving the employer Parts 2 and 3 of Form P45, and

(b)a code in respect of the employee has not otherwise been issued to the employer.

[F1(1A) The employee must provide the following information in Form P46.

(1B) The information is —

(a)the employee’s national insurance number (if known),

(b)the employee’s full name,

(c)the employee’s sex,

(d)the employee’s date of birth, and

(e)the employee’s full address including postcode.]

[F2A seconded expatriate who is a national of an EEA state (see section 56(3)(za) of ITA), or is a Commonwealth citizen (see section 278(2)(a) of ICTA), must provide confirmation of this as additional information.]

[F3(1C) In this regulation and in regulations 47 to 49, a “seconded expatriate” is an employee meeting one of the following descriptions.

Description 1: An employee in section 689 ITEPA (employee of non-UK employer) whose “work” in section 689(6) starts on 6 April 2009 or later.

Description 2: An employee in a branch of an employer. These Regulations would not apply to that employer but for that branch. The employer seconded the employee to that branch. The employee was not employed in the United Kingdom immediately before the secondment. The secondment starts on 6 April 2009 or later.]

(2) The employee must indicate in Form P46 which F4... of the following statements [F5applies]—

  • [F6Statement A: that the employment referred to in paragraph (1)(a) is the employee’s first employment since the preceding 6th April, and the employee has not since that date received—

    (a)

    jobseeker’s allowance or incapacity benefit which is subject to income tax, or

    (b)

    a retirement pension or an occupational pension;

    Statement B: that the employee is not receiving a retirement pension or an occupational pension and since the preceding 6th April—

    (a)

    has had another employment, but is not now in receipt of employment income from it, or

    (b)

    has received jobseeker’s allowance or incapacity benefit which is subject to income tax, but payment of that allowance or benefit has ceased;

    Statement C: that the employee either has another employment (which is continuing) or is in receipt of a retirement pension or an occupational pension.]

F7...

[F8A seconded expatriate must indicate instead which of the following statements applies—

Statement A: the employee intends to live in the United Kingdom for more than 6 months;

Statement B: the employee intends to live in the United Kingdom for less than 6 months;

Statement C: the employee will work both inside and outside the United Kingdom, but will live outside.]

[F9(2A) A Form P46 must be—

(a)signed by the employee; or

(b)delivered by the employer by an approved method of electronic communications after he has complied with paragraph (2B).

(2B) To the extent that the information contained in it relates to the employee, the employer must verify the content of a Form P46 before it is delivered.

(2C) If, despite the requirements of paragraphs (2) to (2B), a Form P46 is sent or delivered to an officer of Revenue and Customs without the requirements of those paragraphs being satisfied, the employer must deduct tax [F10on the non-cumulative basis using code 0T] from the employee’s earnings.]

[F11(3) The employer must provide the following information in the Form P46—

(a)the date on which the employment started;

(b)the employee’s works payroll number and the department or branch (if any) in which the employee is employed;

(c)the title of the job;

(d)the employer’s PAYE reference;

(e)the employer’s name;

(f)the employer’s full address, including the postcode; and

(g)the tax code used in relation to the employee’s earnings.]

(4) The employer must keep the Form P46 until required to send it to the Inland Revenue in accordance with regulations 47 to 49.

(5) Before sending the Form P46, the employer must indicate in the Form which code is being used in respect of the employee and whether it is being used on the non-cumulative basis.

(6) For the purposes of paragraph (1)(b), the employer must ignore any code issued to the employer in respect of an employee’s earlier employment which has ceased.

(7) This regulation ceases to apply in the circumstances mentioned in regulation 51(2) (late presentation of Form P45: before employer required to send Form P46).

Textual Amendments

F2Words in reg. 46(1B) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(1)

F3Reg. 46(1C) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(2)

F8Words in reg. 46(2) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(3)

Commencement Information

I1Reg. 46 in force at 6.4.2004, see reg. 1