Regulation 7 Death of employeeI1

In regulation 38(1) (death of employee), before paragraph (1) insert—

“(A1)

This regulation 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.”.