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.