Regulation 6 Cessation of employment: Form P45I1

in paragraph (2)(a), after “Revenue” insert “if the employer is one to whom paragraph (2A) applies”, and

after paragraph (2) insert—

“(2A)

This paragraph applies to—

(a)

non-Real Time Information employers, and

(b)

Real Time Information employers 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.”.