The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 No. 2969

Amendment of the Income Tax (Pay As You Earn) Regulations 2003

8.  In regulation 49(1) (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,”; and

(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.”.

(1)

Regulation 49 was amended by regulation 6 of S.I. 2005/2691.