# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 6: Cessation of employment: Form P45

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

In regulation 36 (cessation of employment: Form P45)—
(a) in paragraph (2)(a), after “Revenue” insert “if the employer is one to whom paragraph (2A) applies”, and
(b) 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.”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.