The Income Tax (Pay As You Earn) Regulations 2003

Other Forms P45 U.K.

45.—(1) The new employer must—

(a) record in the deductions working sheet the emergency code as the employee’s code, and

(b) deduct tax from each relevant payment using the emergency code on the non-cumulative basis.

(2) The emergency code is treated as having been issued to the employer by the Inland Revenue as the code for use in respect of the employee.