The Income Tax (Pay As You Earn) Regulations 2003

[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 applies]U.K.

47.—[F2(1) 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—

[F5(a)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.

[F6(2A) 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Reg. 47 heading substituted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(4)

F3Words in reg. 47(1) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(5)