Related Commentary  

43(1)  The new employer must record in the deductions working sheet the code shown in Parts 2 and 3 of Form P45 as the employee's code.

43(2)  Paragraphs (3) to (10) apply if Parts 2 and 3 of Form P45 show that the cumulative basis was used.

43(3)  The employer must record in the deductions working sheet the total payments to date (if any) shown in Parts 2 and 3 of Form P45.

43(4)  The employer must record in the deductions working sheet the following additional information, or keep such records as enable its production.

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