Regulation 48 Procedure in Form P46 cases: (a) Statement B applies (not seconded expatriate), or (b) Statement B or C applies (seconded expatriate)F7

This regulation applies in the case of an employee F1(not a seconded expatriate) who indicates in the Form P46 that ... Statement B applies.

It also applies in the case of a seconded expatriate who indicates in the Form P46 that Statement B or C applies.

On making the first relevant payment which F2equals or exceeds F3either the lower earnings limit F4or 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 employee’s code is issued, the employer must continue to deduct or repay tax on the non-cumulative basis using the emergency code.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .