# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 45: Other Forms P45

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

(1) The new employer must—
(a) record in the deductions working sheet the emergency code as the employee’s code, and
(b) deduct tax from each relevant payment using the emergency code on the non-cumulative basis.
(2) The emergency code is treated as having been issued to the employer by the Inland Revenue as the code for use in respect of the employee.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/45 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.