PAYE Procedures – P45 received after receiving P6 coding notice

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HMRC has made a change to its instructions on handling a P45 Part 3 that is provided by a new employee after the employee has completed a form P46 and the tax office has issued a P6 coding notice.  The form should still be destroyed and none of the figures provided by the previous employer applied – but not before checking to see if the employee has an ongoing liability for student loan deductions.  If so, deductions should be made from the next payday unless a stop notice has already been received.  The student loan indicator is the only piece of information from a P45 provided in these circumstances that should be applied.

Further information:
Employers – Frequently Asked Questions

This entry was posted on Monday, November 24th, 2008 at 05:00 and is filed under FAQ, P45 / P46. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.