The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 No. 822

PART 2 Real Time Information

CHAPTER 1 Amendments to the 2003 Regulations

Employee’s duty to provide Form P45

9.  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).”.