The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 3 U.K. DEDUCTION AND REPAYMENT OF TAX

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

[F1 Procedure where no Form P45 and code not known: application of regulations 49C to 49E U.K.

49B.— (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.]

Textual Amendments

F1 Regs. 49A-49E inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 14