# The Income Tax (Pay As You Earn) Regulations 2003, 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 applies


(1) This regulation applies where—
(a) 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
(b) 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.
(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—
(a) prepare a deductions working sheet and enter the total payments to date, and
(b) deduct tax on the non-cumulative basis using the emergency code.
(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.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/49D (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-49D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.