Regulation 215 Meaning of Form P45, P46 and P46(Pen)F7

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—

  1. (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, ...

  2. (b)

     the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 159 (cessation of award: Form P45U); F1or

  3. (c)

     F2the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);

• F3“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 F4regulation 159 or 184L;

• F5“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);

• F6“Form P46(Pen)” means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).