Hi all
This is my first post so please be gentle with me!
I know this is a really basic question but i can't find the answer online so thought i'd ask here . . . can anyone tell me what to do please! I have an employee who commenced work in March 11 (so in the 10/11 tx year) & failed to complete a P46 correctly (he didn't tick any of the boxes on the back) so i put him on BR for March salaries. He has now presented me with a P45 that, by the time i need to action it in April (in the 11/12 tax year) will have been issued in the previous tax year.
Do i still action the P45 (ignoring the year to date figures) or do i just wait for the HMRC to issue me with a tax code notification?
Thank you!
Miss Babs
P45 help please!
Moderator: payrollhelp
3 posts
• Page 1 of 1
P45 help please!
by MissBabs » 22 Mar 2011, 15:23
- MissBabs
- Payroll-Help Newbie
- Posts: 18
- Joined: 22 Mar 2011, 15:15
Re: P45 help please!
by Ian Congreave » 23 Mar 2011, 08:31
Welcome to the Payroll-Help Forum and thank you for posting your question.
I can't find any specific HMRC guidance for this situation but, using the following clues - page 23 of booklet E13, then page 20 of booklet E13, then page 2 of booklet E12, I think we can work it out. Even this last page is not specific but, on the basis that the P45 was issued in the last tax year, and the employee started work for you in the last tax year, my interpretation is that you should use the code on the P45 and adjust it in line with the instructions on the P9X for 2011/12. So, if it is an L-suffix code, you will increase by 100 and apply it on the first payday in April. In effect you have done what you would have done if you had received the P45 in time for the March payroll.
I can't find any specific HMRC guidance for this situation but, using the following clues - page 23 of booklet E13, then page 20 of booklet E13, then page 2 of booklet E12, I think we can work it out. Even this last page is not specific but, on the basis that the P45 was issued in the last tax year, and the employee started work for you in the last tax year, my interpretation is that you should use the code on the P45 and adjust it in line with the instructions on the P9X for 2011/12. So, if it is an L-suffix code, you will increase by 100 and apply it on the first payday in April. In effect you have done what you would have done if you had received the P45 in time for the March payroll.
Ian Congreave
Ian Congreave retired from his payroll and HR work at the end of November 2011. He founded the Forum in 2004, when it was known as the PayPerShop Forum. Ian would like to thank the many Forum members who have asked and answered hundreds of questions and helped to make the Forum a valuable resource to the payroll community.
Ian Congreave retired from his payroll and HR work at the end of November 2011. He founded the Forum in 2004, when it was known as the PayPerShop Forum. Ian would like to thank the many Forum members who have asked and answered hundreds of questions and helped to make the Forum a valuable resource to the payroll community.
-
Ian Congreave - Payroll-Help Guru
- Posts: 1569
- Joined: 14 Mar 2004, 11:17
- Location: UK
Re: P45 help please!
by MissBabs » 23 Mar 2011, 10:04
Hi Ian
Thanks for your welcome & your reply, it confirms what I thought i would do but it's always good to get another opinion!
I had no idea this forum existed so no doubt i'll become a regular with my silly questions!
Thanks again
Miss Babs
Thanks for your welcome & your reply, it confirms what I thought i would do but it's always good to get another opinion!
I had no idea this forum existed so no doubt i'll become a regular with my silly questions!
Thanks again
Miss Babs
- MissBabs
- Payroll-Help Newbie
- Posts: 18
- Joined: 22 Mar 2011, 15:15
3 posts
• Page 1 of 1
Return to Starter and leaver procedures
Who is online
Users browsing this forum: No registered users and 1 guest