Frequently Asked Questions – Specific to UK Tax and Employment Legislation (UK)
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FAQ Conditions of use:
UK Tax and Employment Legislation
Although great care has been taken in compilation and preparation to ensure the accuracy of the answers given to these questions, Payroll-help.com and The Learn Centre Limited cannot in any circumstances accept responsibility for errors or omissions, or for the results of decisions taken. The information given is not legal advice and is not warranted or guaranteed. If legal advice is required, a solicitor or accountant should be consulted, or the Citizen’s Advice Bureau, or another local organisation providing advice on legal, employment or tax matters.
New FAQ’s
How is Form P45 Completed for a Leaver?
What Does the Letter at the Front of my Tax Code Mean?
What does my tax code mean?
When and how is the P38(S) procedure used for student employees?
Can employers lawfully provide electronic payslips instead of printed payslips?
Can my employer deduct money from my wages?
Can my employer recover an overpayment of wages from my next/future wages?
When workers leave having taken more holidays in the current holiday year than they are entitled to, can the “overtaken” holiday be deducted from their final wages?
Payroll Procedures
What is a ‘free of tax’ payment in the context of P35 reporting, and does it involve PSAs?
What does the acronym RTI mean? Is this something that I should concern myself with?
How are NICs calculated for a new employee starting part way through a pay period?
What are the tax, NICs and statutory payments rates and thresholds for earlier years?
How should an Attachment of Allowances Order be handled by an employer?
Gifts and awards for lower-paid employees
How are tax and NICs handled for casual workers?
Employment Status – Employed or Self-employed?
What is the difference between a “contract of service” and a “contract for services”?
Who are “employees” for payroll purposes?
I am self-employed. Am I entitled to holiday pay or any other benefits from my client?
Expenses and Benefits
How can a PAYE Settlement Agreement help employees who receive non-cash incentive awards or other benefits and expenses payments?
What tax liabilities arise on the provision of computers for the use of employees?
In what circumstances are travel expenses for commuting journeys exempt from tax? (Part 1)
In what circumstances are travel expenses for commuting journeys exempt from tax? (Part 2)
In what circumstances are travel expenses for commuting journeys exempt from tax? (part 3)
Holiday Pay
How should holiday pay be calculated for shift workers?
Is it true that employees are entitled to paid holiday as soon as they start a new job? If so, how can abuse of this entitlement be prevented?
Does our way of calculating holiday entitlement on termination, based on whole months of service, meet the statutory requirements?
Does our way of calculating holiday entitlement in the first year of employment, based on whole months of service, meet the statutory requirements
The Construction Industry contractor I work for deducts tax from my invoiced payments. Is the contractor required to pay me holiday pay?
Can my employer deduct holiday pay from my final wages?
Statutory Payments; Maternity Pay, Paternity Pay and Statutory Sick Pay
When, and how, can an employer obtain advance funding for statutory payments?
Does P14 reporting of SSP differ from the reporting of other statutory payments?
Employers may recover most or all of their payments of SMP, OSPP, ASPP and SAP. Is it possible to recover any payments of Statutory Sick Pay (SSP)?
What are the tax and NICs implications when an employee repays sick pay from a compensation award?
How is the “relevant date” for calculating statutory redundancy pay determined?
How can I make sense of all the maternity leave and pay dates?
Can we pay more than the statutory maximum redundancy pay?
National Insurance Numbers
Why does my employer keep pressuring me to provide my National Insurance number?
What is the significance of the letters at the beginning and at the end of my NI number?
I want to get a second job. Do I need a different NI number for each job?
Tax Codes
What Does the Letter at the Front of my Tax Code Mean?
What does the letter at the end of my tax code mean?
What does my tax code mean?
What does the “X” (or “1″, or “W1″, or “M1″) after my tax code mean?
Handling HMRC and Payroll Forms
How is Form P45 Completed for a Leaver?
When and how is the P38(S) procedure used for student employees?
How do we decide which tax code to use from form P46?
How and when should forms P45 and P46 be applied?
P45 Procedures for New Starters
P45 received after receiving P6 coding notice
Pensions
Miscellaneous FAQ’s
What options does an employer have if an employee is at risk from substances hazardous to health at work?
How does the workplace exemption apply to the provision of telephone lines and Internet services in the employee’s home?
How should an Attachment of Allowances Order be handled by an employer?
Does an employer who always pays more than the national minimum wage hourly rate have to worry about compliance?
What help is there for employers when Reservists are called up for service?
How should an Income Payments Order be handled by an employer?
Help with My Personal Questions
As you cannot answer my personal question, who can?
How can I find the name and details of my tax office?
Does our way of calculating holiday entitlement in the first year of employment, based on whole months of service, meet the statutory requirements?
