Regulation 178 Delivery of Form P45 to Department
United Kingdom
(1)
This regulation applies if a single-income claimant—
(a)
has Parts 2 and 3 of Form P45, and
(b)
has not made, and does not intend to make, a claim for repayment of tax.
(2)
The claimant must deliver Parts 2 and 3 of Form P45 when making a claim, and the Department must immediately send them to the Inland Revenue office.