PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 2NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
Procedure if employer receives Form P4542
1
This regulation applies—
a
if an employee gives Parts 2 and 3 of Form P45 to the employer on commencing employment, and
b
in the circumstances mentioned in regulation 51(2) (late presentation of Form P45: before employer required to send Form P46).
2
The new employer must prepare a deductions working sheet and record on it the following information shown in Parts 2 and 3 of Form P45—
a
the employee’s name,
b
the employee’s national insurance number.
3
If Parts 2 and 3 of Form P45 show that the earlier employment ended in the current tax year, the new employer must comply with regulation 43.
4
If—
a
Parts 2 and 3 of Form P45 show that the earlier employment ended in the previous tax year, and
b
the new employment commences on or before 24th May,
the new employer must comply with regulation 44.
5
If—
a
Parts 2 and 3 of Form P45 show that the employment ended in the previous tax year, and
b
the employment commences after 24th May,
the new employer must comply with regulation 45.
6
If Parts 2 and 3 of Form P45 show that the employment ended in any earlier tax year, the new employer must comply with regulation 45.
F26A
Paragraphs (7) and (8) apply if the employer is either—
a
a non-Real Time Information employer, or
b
a Real Time Information employer 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.
7
In all cases the new employer must then insert in Part 3 of Form P45—
a
the employer’s employer reference,
b
the date on which the new employment commenced,
c
any number used to identify the employee,
d
the employee’s code in use by the employer if different from the code shown in Parts 2 and 3 of Form P45,
e
any figure recorded in accordance with paragraph (5)(c) or (6)(c) of regulation 43 (Form P45 for current tax year), if different from the total tax to date shown on Parts 2 and 3 of Form P45,
f
the employee’s address,
g
the employee’s date of birth, ...
F1ga
the employee’s sex,
h
the employee’s job title or description,
i
the employer’s name, and
j
the employer’s address.
8
The employer must then send Part 3 of Form P45 to the employer’s Inland Revenue office.