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The Income Tax (Pay As You Earn) (Amendment) Regulations 2012
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Cessation of employment: Form P45
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6. In regulation 36 (cessation of employment: Form P45)—
(a)in paragraph (2)(a), after “Revenue” insert “if the employer is one to whom paragraph (2A) applies”, and
(b)after paragraph (2) insert—
“(2A) This paragraph applies to—
(a)non-Real Time Information employers, and
(b)Real Time Information employers to whom HMRC has given a notice requiring the employer to send to HMRC Form P45 or Form P46 on the commencement of a new employee’s employment.”.
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