6 Revenue payroll notification to employer

(1) After the determination of the amount of the tax credits and standard rate cut-off point for a year in accordance with Regulation 4 or 5, an inspector shall send or make available to the employer of an employee a revenue payroll notification specifying—

(a) the amount of the tax credits and standard rate cut-off point appropriate to the employee, and

(b) where appropriate, details of total emoluments and total tax deducted in respect of the employee's previous employment or employments for the year, and such details shall be taken into account by the employer for the purposes of calculating the cumulative tax in respect of the cumulative emoluments of the employee in accordance with Regulation 11.

(2) If it appears to an inspector that an employee has more than one employment, he or she shall send, in respect of each employment, to an employer a separate revenue payroll notification showing the tax credits and standard rate cut-off point applicable to the particular employment, but the aggregate amount of the tax credits and standard rate cut-off point on the separate revenue payroll notifications shall not exceed the total amount of the tax credits and standard rate cut-off point appropriate to the employee for the year.

(3) (a) Before the making of any payment of emoluments to an employee, an employer shall ensure that, where a relevant revenue payroll notification has been sent to or made available to the employer, the information on that notification is used to calculate the tax to be deducted or repaid.

(b) For the purposes of paragraph (a), the employer shall, as appropriate, access the electronic system as provided for in section 984A of the Act.