PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 2NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
Procedure in Form P46 cases: employee taking up only or main employmentI148
1
This regulation applies in the case of an employee who indicates in the Form P46 that only Statement B applies.
2
On making the first relevant payment which exceeds the PAYE threshold to the employee, the employer must—
a
send the Inland Revenue the completed Form P46,
b
prepare a deductions working sheet and enter the total payments to date, and
c
deduct tax on the non-cumulative basis using the emergency code.
3
On making any subsequent relevant payment before the employee’s code is issued, the employer must continue to deduct or repay tax on the non-cumulative basis using the emergency code.