PART 10

COMMUNICATIONS

CHAPTER 5METHODS OF PROVIDING INFORMATION ETC

F3Meaning of Form P45, P46 and P46(Pen)215

In these Regulations—

  • “Form P45” means the form provided or approved for use in accordance with regulations 36 (cessation of employment: Form P45), 38 (death of employee) or 39 (death of pensioner);

  • “Parts 2 and 3 of Form P45” means—

    1. a

      the Parts 2 and 3 of the Form P45 provided to the employee or claimant (as the case may be) in accordance with regulation 36, ...

    2. b

      the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 159 (cessation of award: Form P45U); F6or

    3. c

      F7the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);

  • F1“Form P45ESA” means the form required to be completed in accordance with regulation 184L;

  • “Form P45U” means the form required to be completed in accordance with F2regulation 159 or 184L;

  • F4“Form P46” means the form provided or approved for use in accordance with regulation 46 (form P46 where employer does not receive P45 and code not known);

  • F5“Form P46(Pen)” means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).