PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 1DEDUCTION AND REPAYMENT
Cessation of employment
F1Income subject to retrospective tax provision — information to employee36A
1
This regulation applies if—
a
a payment is made to an employee;
b
the employment in connection with which it was paid ceases;
c
the payment becomes a qualifying payment after the cessation of the employment;
d
the tax year in which the payment was actually made is not closed, and
e
the amount of the qualifying payment was not included in Form P45.
2
If this regulation applies the person who made the payment must provide to the employee, without unreasonable delay after the relevant time, details of—
a
the date on which the qualifying payment was actually made;
b
the amount of the qualifying payment; and
c
the amount of tax deducted under regulation 62(4) or (5).