The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 3 U.K. DEDUCTION AND REPAYMENT OF TAX

CHAPTER 2 U.K. NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46

Scope of Chapter 2 U.K.

41.  This Chapter sets out the procedure to be followed for deductions and repayments (Form P45 and P46 procedure) in cases to which Chapter 3 (new pensioners: Forms P45 and P46) does not apply (see regulation 54).