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153.—(1) If Parts 2 and 3 of Form P45 relate to the current tax year, the Department must record in the deductions working sheet the total payments to date shown in Parts 2 and 3 of Form P45.
(2) If Parts 2 and 3 of Form P45 relate to the current tax year and show that the cumulative basis has been used, the Department must also—
(a)record the following information from Parts 2 and 3 of Form P45 in the deductions working sheet, or
(b)keep such records as enable production of the information.
(3) If the code shown in Parts 2 and 3 of Form P45 is a K code, the information is—
(a)the total additional pay to date,
(b)the total taxable payments to date, and
(c)the lower of the total tax to date as at the week or month shown in Parts 2 and 3 of Form P45 or the total net tax deducted shown in them.
(4) In any other case the information is—
(a)the total free pay to date,
(b)the total taxable payments to date, and
(c)the corresponding total tax to date as at the week or month shown in Parts 2 and 3 of Form P45.
(5) Paragraph (6) applies if—
(a)the claim is made by 24th May in a tax year, and
(b)Parts 2 and 3 of Form P45 show that the last relevant payment was made in the preceding tax year.
(6) The Department must complete the deductions working sheet but without recording the total payments to date or total net tax deducted (if any) shown in Parts 2 and 3 of Form P45.
(7) In cases falling within paragraphs (1) and (5), the code shown in Parts 2 and 3 of Form P45 must be treated as the claimant’s code for the purposes of these Regulations.
(8) If, in a case not falling within paragraph (5), Parts 2 and 3 of Form P45 show that the last relevant payment was made in a tax year preceding that in which the claim was made, the Department—
(a)must complete the deductions working sheet but without recording the total payments to date or total net tax deducted (if any) shown in Parts 2 and 3 of Form P45, and
(b)must record the emergency code as the claimant’s code.
(9) The Department must supply the information recorded under this regulation to the Inland Revenue together with such further information as may be required for the purposes of these Regulations.