Amendment of the Income Tax (Pay As You Earn) Regulations 20038

In regulation 4911 (procedure in Form P46 cases: Statement C applies)—

a

for paragraph (2)(a) substitute—

a

send the Form P46 to Her Majesty’s Revenue and Customs,

b

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) that the employee has not provided.