Regulation 47 Procedure in Form P46 cases: (a) seconded expatriate is national of EEA state or Commonwealth citizen, or (b) employee is not seconded expatriate and Statement A appliesF8

This regulation applies in the case of an employee F2(not a seconded expatriate) who indicates that Statement A applies.

It also applies to a seconded expatriate who confirms being a national of an EEA state ... (see regulation 46(1B)).

On making the first relevant payment which F3equals or exceeds F4either the lower earnings limit F5or the secondary threshold, whichever is the lesser amount, to the employee, the employer must—

To comply with paragraph (2)(a)—

On making any subsequent relevant payment before the Inland Revenue issue a code for use in respect of the employee, the employer must continue to deduct or repay tax on the cumulative basis using the emergency code.

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