# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 215: Meaning of Form P45, P46 and P46(Pen)

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

In these Regulations—
“Form P45” means the form provided or approved for use in accordance with regulations 36 (cessation of employment: Form P45), 38 (death of employee) or 39 (death of pensioner);
“Parts 2 and 3 of Form P45” means—
(a)the Parts 2 and 3 of the Form P45 provided to the employee or claimant (as the case may be) in accordance with regulation 36, ...
(b)the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 159 (cessation of award: Form P45U); or
(c)the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);
“Form P45ESA” means the form required to be completed in accordance with regulation 184L;
“Form P45U” means the form required to be completed in accordance with regulation 159 or 184L;
“Form P46” means the form provided or approved for use in accordance with regulation 46 (form P46 where employer does not receive P45 and code not known);
“Form P46(Pen)” means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/215 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-215
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.