{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-44",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-44.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Form P45 for previous tax year: employment starting on or before 24th May",
  "text": "(1) The new employer must—\n(a) record in the deductions working sheet the code shown in Parts 2 and 3 of Form P45 as the employee’s code, and\n(b) deduct or repay tax by reference to that code on the cumulative basis, subject to regulation 32 (higher rate code: deductions).\n(2) The receipt by the employer of Parts 2 and 3 of Form P45 is treated as the issue by the Inland Revenue of the code shown in Parts 2 and 3 of Form P45 as the code for use in respect of the employee.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/44",
    "retrieved_at": "2026-10-29T05:46:54.297265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}