- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
3.—(1) Amend regulation 46 (Form P46 where employer does not receive Form P45 and code not known) as follows.
(2) After paragraph (1) insert—
“(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.”.
(3) In paragraph (2)—
(a)in the words before Statement A—
(i)omit “(if any)”; and
(ii)for “apply” substitute “applies”;
(b)for Statements A, B and C substitute—
“Statement 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—
jobseeker’s allowance or incapacity benefit which is subject to income tax, or
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—
has had another employment, but is not now in receipt of employment income from it, or
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.”; and
(c)omit the words after Statement C.
(4) After paragraph (2) insert—
“(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 at the basic rate from the employee’s earnings.”.
(5) For paragraph (3) substitute—
“(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.”.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys