PART 3U.K.DEDUCTION AND REPAYMENT OF TAX

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

[F1Procedure where no Form P45 and: (a) employee is a not seconded expatriate and paragraph 41(c) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(a) of Schedule A1 appliesU.K.

49E.—(1) This regulation applies in any case which is not dealt with by regulation 49C or 49D.

(2) On making the first relevant payment to the employee, the employer must—

(a)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,

(b)deduct tax on the cumulative basis using the basic rate code.

(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.

(4) In the case of a seconded expatriate, the emergency code must be used instead of the basic rate code mentioned in paragraphs (2)(b) and (3).]

Textual Amendments