PART 3DEDUCTION AND REPAYMENT OF TAX

CHAPTER 3F2NEW PENSIONERS: FORMS P45 AND P46(PEN)

Annotations:
Amendments (Textual)

F3F1Procedure in regulation 54A cases: code treated as issued by HMRC54B

1

The 0T code used by the pension payer in accordance with regulation 54A 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 HMRC as the code for use in respect of the pensioner.

2

This does not apply for the purposes of regulation 18 (objections and appeals) and regulations 58, 60 and 61 ... late presentation of Form P45 etc).