F1Code 0T, the emergency code or the basic rate code used by the employer in accordance with regulations F246 to F349E is treated, for the purposes of Parts 2 to 4 (codes; deduction and repayment of tax; payments, returns and information) as having been issued by the Inland Revenue as the code for use in respect of the employee.

This does not apply for the purposes of regulation 18 (objections and appeals) and regulations 46 to F349E and 51 to 53 (F4... late presentation of Form P45).