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.
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, if known,
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.