PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 2NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
F1Procedure where no Form P45 and code not known: application of regulations 49C to 49E49B
1
Regulations 49C to 49E (procedure where no Form P45) apply if—
a
regulation 49A does not apply,
b
an employee commences employment without giving the employer Parts 2 and 3 of Form P45 and the circumstances mentioned in regulation 51(2)(b) (late presentation of Form P45) do not apply, and
c
a code in respect of the employee has not otherwise been issued to the employer.
2
For the purposes of paragraph (1)(c), the employer must ignore any code issued to the employer in respect of an employee’s earlier employment which has ceased.