PART 2Real Time Information
CHAPTER 1Amendments to the 2003 Regulations
Employee’s duty to provide Form P459
In regulation 40 (employee’s duty to provide Form P45)—
a
in paragraph (3), for “But paragraph (4) applies” substitute “But paragraphs (4) and (6) apply”,
b
in paragraph (4), for “The” substitute “If the employer is a non-Real Time Information employer or a Real Time Information employer to whom HMRC has given a notice requiring the employer to send to HMRC Form P45 or Form P46 on the commencement of a new employee’s employment, the”, and
c
after paragraph (5) insert—
6
If the employer is a Real Time Information employer, the employee need not comply with paragraphs (1) and (2).