Regulation 11 Procedure if employer receives Form P45I1

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.”.