PART 2 Real Time Information

CHAPTER 1 Amendments to the 2003 Regulations

7 Death of employee
In regulation 38(1) (death of employee), before paragraph (1) insert—

“A1 This regulation applies to—
(a) non-Real Time Information employers, and
(b) Real Time Information employers 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.”

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