Correction to Employer Helpbook E12(2011)Thursday, April 21st, 2011
Early copies of paper and online versions of Helpbook E12 contained incorrect guidance on applying P45s for new starters between 6 April and 24 May 2011.
In last week’s newsletter we provided a warning that there appeared to be E12 Helpbooks in circulation that give erroneous procedures for handling P45s that were issued in the 2010/11 tax year but are given to employers by new employees starting between 6 April and 24 May 2011.
The correct procedure for this situation requires any ‘L’ suffix tax codes shown on such P45s to be increased by 100, e.g. 647L becomes 747L.
The situation was first highlighted by a post on the Payroll Help Forum. We investigated and found E12s had been downloaded from HMRC’s website, some with the correct guidance, others with the erroneous guidance. It also appeared that paper copies of the E12 (both English and Welsh versions) supplied by HMRC were incorrect.
We asked HMRC to clarify the situation and the response pointed us to an announcement in the latest Employer Bulletin (April 2011 Issue 38) which was released on 18 April. Page 29 states:
“We have discovered an error in the paper edition of the E12(2011). The E12(2011) on the Internet has been updated to reflect the correct text. However if you have ordered a paper copy of the E12(2011) can you please replace the table on page 2 with [the replacement text provided].”
Readers should check that they are using a version of the form with the correct information.