Regulation 49D Procedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(b) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(b) or 43(c) of Schedule A1 appliesF1
This regulation applies where—
the employee is not a seconded expatriate and has indicated in accordance with regulation 40A(1) that the statement in paragraph 41(b) of Schedule A1 is correct, or
the employee is a seconded expatriate to whom regulation 49C does not apply and has indicated in accordance with regulation 40A(1) that the statement in paragraph 43(b) or 43(c) of Schedule A1 is correct.
On making the first relevant payment which equals or exceeds F2either the lower earnings limit F3or the secondary threshold, whichever is the lesser amount, to the employee, the employer must—
prepare a deductions working sheet and enter the total payments to date, and
deduct tax on the non-cumulative basis using the emergency code.
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.
Annotations
Textual amendments
- F1
Regs. 49A-49E inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 14
- F2
Word in reg. 49D(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(a)
- F3
Words in reg. 49D(2) inserted (6.4.2025) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2025 (S.I. 2025/294), regs. 1, 4(b)