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

9.  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,”; and

(b) in paragraph (11), for “(retirement statement)” substitute “(Form P46(Pen))”.