Chapter 2 NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
United Kingdom
- 41Scope of Chapter 2
- 42Procedure if employer receives Form P45
- 43Form P45 for current tax year
- 44Form P45 for previous tax year: employment starting on or before 24th May
- 45Other Forms P45
- 45AApplication of regulations 46 to 49E: Real Time Information employers and non-Real Time Information employers
- 46Form P46 where employer does not receive Form P45 and code not known
- 47Procedure in Form P46 cases: (a) seconded expatriate is national of EEA state or Commonwealth citizen, or (b) employee is not seconded expatriate and Statement A applies
- 48Procedure in Form P46 cases: (a) Statement B applies (not seconded expatriate), or (b) Statement B or C applies (seconded expatriate)
- 49Procedure in Form P46 cases: (a) Statement C applies (not seconded expatriate), or (b) Statement A applies (seconded expatriate)...
- 49AProcedure where employee fails to assist with completion of new employee fields in returns under regulations 67B and 67D
- 49BProcedure where no Form P45 and code not known: application of regulations 49C to 49E
- 49CProcedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(a) of Schedule A1 applies; or (b) seconded expatriate is national of EEA state
- 49DProcedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(b) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(b) or 43(c) of Schedule A1 applies
- 49EProcedure where no Form P45 and: (a) employee is a not seconded expatriate and paragraph 41(c) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(a) of Schedule A1 applies
- 50No Form P45: code treated as issued by HMRC
- 50AProcedure in cases of retrospective earnings: code treated as issued by HMRC
- 51Late presentation of Form P45
- 52Late presentation of Form P45: employer’s duties
- 53No Form P45: subsequent procedure on issue of employee’s code