PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 2NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
F1Procedure in Form P46 cases: (a) seconded expatriate is national of EEA state or Commonwealth citizen, or (b) employee is not seconded expatriate and Statement A appliesI147
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2
On making the first relevant payment which F4equals or exceeds the lower earnings limit to the employee, the employer must—
F5a
send the Form P46 to Her Majesty’s Revenue and Customs,
b
prepare a deductions working sheet and enter the total payments to date, and
c
deduct tax on the cumulative basis using the emergency code.
F22A
To comply with paragraph (2)(a)—
a
the employer must send the Form P46 to Her Majesty’s Revenue and Customs even if the employee has not provided all of the information required by regulation 46, and
b
the employer must provide any of the information required by regulation 46(1B) that the employee has not provided.
3
On making any subsequent relevant payment before the Inland Revenue issue a code for use in respect of the employee, the employer must continue to deduct or repay tax on the cumulative basis using the emergency code.
F84
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