Regulation 9 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

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))”.