PART 3DEDUCTION AND REPAYMENT OF TAX

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

F4Procedure in Form P46 cases: (a) Statement B applies (not seconded expatriate), or (b) Statement B or C applies (seconded expatriate)I148

1

This regulation applies in the case of an employee F3(not a seconded expatriate) who indicates in the Form P46 that F1... Statement B applies.

F3It also applies in the case of a seconded expatriate who indicates in the Form P46 that Statement B or C applies.

2

On making the first relevant payment which F2equals or exceeds the lower earnings limit to the employee, the employer must—

F6a

send the 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 non-cumulative basis using the emergency code.

F52A

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 employee’s code is issued, the employer must continue to deduct or repay tax on the non-cumulative basis using the emergency code.

F74

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