PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 2NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
Other Forms P4545
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.