Amendment of the Income Tax (Pay As You Earn) Regulations 20036
In regulation 477 (procedure in Form P46 cases: Statement A applies)—
a
in paragraph (2), for “exceeds the PAYE threshold” substitute “equals or exceeds the lower earnings limit”;
b
for paragraph (2)(a) substitute—
a
send the Form P46 to Her Majesty’s Revenue and Customs,
c
after paragraph (2) insert—
2A
To comply with paragraph (2)(a)—
a
the employer must send the Form P46 to Her Majesty’s Revenue and Customs even if the employee has not provided all of the information required by regulation 46, and
b
the employer must provide any of the information required by regulation 46(1B)8 that the employee has not provided.
d
after paragraph (3) add—
4
In this regulation, “lower earnings limit” means the lower earnings limit for Class 1 contributions for the purposes of section 5(1) of the Social Security Contributions and Benefits Act 19929.