Related Commentary  

37A(1)  This regulation applies if–

(a)a payment has been made, after the cessation of the employment, to a former employee–

(i)by the former employer, or

(ii)by any other person in respect of an obligation of the former employer;

(b)that payment becomes a qualifying payment after the employment ceased; and

(c)the amount of the qualifying payment has not been included in Form P45.

37A(2)  Where a qualifying payment has been made in a closed year, the employer must deduct tax, from any other payment made to the former employee in the tax period at the relevant time–

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