Amendment of the Income Tax (Pay As You Earn) Regulations 200324

In regulation 215—

a

for the heading substitute—

Meaning of Form P45, P46 and P46(Pen)

b

for the definition of “Form P46” substitute—

  • “Form P46” means the form provided or approved for use in accordance with regulation 46 (form P46 where employer does not receive P45 and code not known);

c

after that definition add—

  • “Form P46(Pen)” means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).