United Kingdom Statutory Instruments

    " (1A) The employee must provide the following information in Form P46.

    (1B) The information is —


(a) the employee's national insurance number (if known),

(b) the employee's full name,

(c) the employee's sex,

(d) the employee's date of birth, and

(e) the employee's full address including postcode.".

    (3) In paragraph (2)—

(a) in the words before Statement A—


(i) omit "(if any)"; and

(ii) for "apply" substitute "applies";



(b) for Statements A, B and C substitute—

" Statement A: that the employment referred to in paragraph (1)(a) is the employee's first employment since the preceding 6^th April, and the employee has not since that date received—
(a) jobseeker's allowance or incapacity benefit which is subject to income tax, or

(b) a retirement pension or an occupational pension;



Statement B: that the employee is not receiving a retirement pension or an occupational pension and since the preceding 6^th April—



(a) has had another employment, but is not now in receipt of employment income from it, or

(b) has received jobseeker's allowance or incapacity benefit which is subject to income tax, but payment of that allowance or benefit has ceased;



Statement C: that the employee either has another employment (which is continuing) or is in receipt of a retirement pension or an occupational pension."; and

(c) omit the words after Statement C.

    (4) After paragraph (2) insert—

    " (2A) A Form P46 must be—


(a) signed by the employee; or

(b) delivered by the employer by an approved method of electronic communications after he has complied with paragraph (2B).



    (2B) To the extent that the information contained in it relates to the employee, the employer must verify the content of a Form P46 before it is delivered.

    (2C) If, despite the requirements of paragraphs (2) to (2B), a Form P46 is sent or delivered to an officer of Revenue and Customs without the requirements of those paragraphs being satisfied, the employer must deduct tax at the basic rate from the employee's earnings.".

    (5) For paragraph (3) substitute—

    " (3) The employer must provide the following information in the Form P46—


(a) the date on which the employment started;

(b) the employee's works payroll number and the department or branch (if any) in which the employee is employed;

(c) the title of the job;

(d) the employer's PAYE reference;

(e) the employer's name;

(f) the employer's full address, including the postcode; and

(g) the tax code used in relation to the employee's earnings.".