PART 3 U.K. DEDUCTION AND REPAYMENT OF TAX

CHAPTER 2 U.K. NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46

[F1 Procedure in Form P46 Cases: Statement B applies] U.K.

48.—(1) This regulation applies in the case of an employee who indicates in the Form P46 that F2 ... 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.

Textual Amendments

F1 Reg. 48 heading substituted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 5(2)

F2 Word in reg. 48(1) omitted (6.4.2006) by virtue of The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 5(3)

Commencement Information

I1 Reg. 48 in force at 6.4.2004, see reg. 1