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 applies47

F61

This regulation applies in the case of an employee F3(not a seconded expatriate) who indicates that Statement A applies.

F3It also applies to a seconded expatriate who confirms being a national of an EEA state ... (see regulation 46(1B)).

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.

4

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