Related Commentary  Related Cases

36(1)  On ceasing to employ an employee in respect of whom a code has been issued, the employer must complete Form P45.

36(1A)  If Part 3 of Form P45 is not available–

(a)the employer is not required to complete that Part of the Form, and

(b)where the employer does not complete that Part, any requirement, however expressed, in these Regulations which relates only to Part 3 does not apply.

36(2)  The employer must then–

(a)send Part 1 of that form to the Inland Revenue if the employer is one to whom paragraph (2A) applies, and

(b)provide Parts 1A,2 and 3 to the employee,

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