Related Commentary  Related Cases

46(1)  This regulation applies if–

(a)an employee commences employment without giving the employer Parts 2 and 3 of Form P45, and

(b)a code in respect of the employee has not otherwise been issued to the employer.

46(1A)  The employee must provide the following information in Form P46.

46(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.

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