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

PART 2 Real Time Information

CHAPTER 1 Amendments to the 2003 Regulations

Procedure if employer receives Form P45

11.  After regulation 42(6) (procedure if employer receives Form P45) insert—

“(6A) Paragraphs (7) and (8) apply if the employer is either—

(a) a non-Real Time Information employer, or

(b) 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.”.