{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-48",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-48.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/48",
  "kind": "regulation",
  "number": "48",
  "heading": "Procedure in Form P46 cases: (a) Statement B applies (not seconded expatriate), or (b) Statement B or C applies (seconded expatriate)",
  "text": "(1) This regulation applies in the case of an employee (not a seconded expatriate) who indicates in the Form P46 that ... Statement B applies.\nIt also applies in the case of a seconded expatriate who indicates in the Form P46 that Statement B or C applies.\n(2) On making the first relevant payment which equals or exceeds either the lower earnings limit or the secondary threshold, whichever is the lesser amount, to the employee, the employer must—\n(a) send the P46 to Her Majesty’s Revenue and Customs,\n(b) prepare a deductions working sheet and enter the total payments to date, and\n(c) deduct tax on the non-cumulative basis using the emergency code.\n(2A) To comply with paragraph (2)(a)—\n(a) the employer must send the Form P46 to Her Majesty’s Revenue and Customs even if the employee has not provided all of the information required by regulation 46, and\n(b) the employer must provide any of the information required by regulation 46(1B) that the employee has not provided.\n(3) 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.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 48(1) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(7)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 48(2) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(2), 7(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 48(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 48(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 48(2)(a) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(2), 7(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 48(2A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(2), 7(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 48 heading substituted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/48",
    "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."
}