PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 2NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
F2Procedure in Form P46 cases: (a) Statement C applies (not seconded expatriate), or (b) Statement A applies (seconded expatriate)...49
1
This regulation applies in any case which is not dealt with by regulation 47 or 48 which concerns an employee to whom regulation 46(1) applies.
2
On making the first relevant payment to the employee, the employer must—
F1a
send the Form P46 to Her Majesty’s Revenue and Customs,
b
prepare a deductions working sheet and enter both the total payments to date and the total tax to date before the first payment as nil,
c
deduct tax on the cumulative basis using the basic rate code.
F42A
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 tax on the cumulative basis using the basic rate code.
F34
In the case of a seconded expatriate, the emergency code must be used instead of the basic rate code mentioned in paragraphs (2)(c) and (3) (see also regulation 7(3) about the codes).