The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 No. 2969

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))”.