# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 19: Late presentation of Form P45: employer’s duties

Extent: E+W+S+N.I.

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.”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/19 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.