# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 25: Procedure if no Form P45 and code not known: UK pensioners

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

For the heading to regulation 58 (information (Form P46(Pen)) and procedure if code not known: UK residents) substitute “Procedure if no Form P45 and code not known: UK pensioners”.

---
Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/25 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.