PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 2NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46
Procedure in Form P46 cases: other new employees49
1
This regulation applies in any case which is not dealt with by regulation 47 or 48 which concerns an employee to whom regulation 46(1) applies.
2
On making the first relevant payment to the employee, the employer must—
a
send the Inland Revenue the completed Form P46,
b
prepare a deductions working sheet and enter both the total payments to date and the total tax to date before the first payment as nil,
c
deduct tax on the cumulative basis using the basic rate code.
3
On making any subsequent relevant payment before the employee’s code is issued, the employer must continue to deduct tax on the cumulative basis using the basic rate code.