Employee to file with employer

(1) Every individual whose employer is required to deduct or withhold any amount from his emoluments under rule 5 shall on the day on which his employment commences, and within seven days of the day on which a change occurs in the personal allowances to which he is entitled, filed with his employer a declaration in respect of his personal allowances on the form prescribed in the Schedule hereto and therein numbered TDI. (2) Every person failing to file a declaration as required by paragraph (1) of this rule shall be liable to have the deduction or withholding from his emoluments made as though he was an unmarried person without dependants.