P46 which tax code to use

You can change your cookie settings at any time. You need to get certain information from your employee so you can set them up with the correct tax code and starter declaration on your payroll software. You must keep this information in your payroll records for the current year and the 3 following tax years.

Ask your employee for this information if you do not have their P45, or if they left their last job before 6 April If they have the same leaving date use the P45 with the highest tax free allowance or least additional pay for a K code and give the other one back to the employee. You need to advertise the role and interview candidates. You can use a recruitment agency to do this or do it yourself.

As an employer you must make sure you recruit employees fairly. You may need to check someone's criminal record, for example, if they'll be working in healthcare or with children. Check if you need to put your employee into a workplace pension scheme:. When someone accepts a job offer they have a contract with you as their employer.

You must tell HMRC about your new employee on or before their first pay day. To help us improve GOV. It will take only 2 minutes to fill in.

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There are two different P9 forms: P9T is an individual tax code change P9X is a general tax code change and can apply to more than one employee. Change their tax code From Employees , select the relevant employee then Edit. Save your changes. Enter their previous pay and tax If a new employee previously provided a P46, you may receive a notification from HMRC to inform you of their new tax code.

This option also declares that the employee does not receive a state or occupational pension. C Select this declaration if the employee also currently has another job, or receives a state or occupational pension. In the Tax Code box, enter the tax code from the P6 or P9. In the Leaving Date box, enter the date on which the employee finished their previous employment.

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