Amendment of the Income Tax (Pay As You Earn) Regulations 20039
In regulation 52 (late presentation of Form P45: employer’s duties)—
a
in paragraph (2)—
i
in sub-paragraph (g), omit “if known,”,
ii
after sub-paragraph (g), insert—
ga
the employee’s sex,
b
in paragraph (11), for “(retirement statement)” substitute “(Form P46(Pen))”.