# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 50: No Form P45: code treated as issued by HMRC

Extent: E+W+S+N.I.

(1) Code 0T, the emergency code or the basic rate code used by the employer in accordance with regulations 46 to 49E is treated, for the purposes of Parts 2 to 4 (codes; deduction and repayment of tax; payments, returns and information) as having been issued by the Inland Revenue as the code for use in respect of the employee.
(2) This does not apply for the purposes of regulation 18 (objections and appeals) and regulations 46 to 49E and 51 to 53 (... late presentation of Form P45).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/50 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.