Regulation 19 Late presentation of Form P45: employer’s dutiesI1

After regulation 52(1) (late presentation of Form P45: employer’s duties) insert—

“(1A)

Paragraphs (2) and (3) 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.”.