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The P46 Form

payslipMany employers are continuing to fail to collect correct information for new starter employees and failing to understand their employer responsibilities. Equally many are failing to apply the correct tax code using what is sometimes referred to as local practices.

Home Office regulations require employer to satisfy themselves that their employees are entitled to work in the UK and record pertinent documents showing that entitlement (termed as a defence). Equally, new employees in most cases should present their new employer with a P45 form.

The P45

The P45 is a certificate providing details of their former employment. It normally has 4 parts and the employee would give their new employer Parts 2 and 3. The employee will also have been given a Part 1A which they are to retain, so if the P45 has part 1A still attached, this must be returned to the employee.

The validity of the P45 and how it is to be applied is explained in the HMRC guide E13, and in most cases the form determines the employee’s tax code. However, many employees may not have a P45 from their previous employer when they start working in a new job and often in the past, they and the new employer have never completed a P46 either.

The P46 – same game, new rules

The rules for the P46 form have changed and employers' HR and Payroll departments are now obliged in most cases to undertake certain actions, or else fear potential penalties and fines for non-compliance from HMRC. If a new employee does not have a P45, then in most cases a P46 must be completed. The P46 is the form used to tell HMRC of an employee who has been paid and does not have a P45.

The E13 states:

If a new employee is going to work for you for more than one week and does not have a P45:

  • Ask your employee to contact their previous employer to get a P45 if they have worked in the UK in the current tax year.
  • Ensure that Section one of form P46 is completed in time for your employee’s first payday.

Changes applied from April 2008 allow employers to use their own version of a P46 if they file in-year forms online through electronic exchange. This could even be collected from employees electronically.

What if...

P46 FormOften, employers have neglected the completion of the form leaving the onus on the employee to obtain and submit. This is no longer permitted and the employer has responsibility for submitting as well and obtaining P46 information from their new employees.

With the onset of compulsory in-year filing and the onset of associated penalties and fines, it is essential that employers review their HR and Payroll processes to ensure that they are fulfilling their legal requirements and ensuring that employee either present their P45 or complete the P46. If the employee refuses to do either, then the employer is obliged to make the declaration on the employee’s behalf to the best of the employer's knowledge. This will generally mean ticking box C as a form P46 with no tick in either A, B, or C is allowed and will be rejected as incomplete.

Exceptionally, if your employee has not completed the form P46, or provided you with the information to fully complete Section one in time for the first pay day, you (the employer) must complete Section one to the best of your knowledge on their behalf and use code BR on a cumulative basis. You (the employer) must send in a P46 for all cases on the employee’s first pay day.”

Only if an employee is going to work for the employer for less than one week is there no need to complete a P46.

Simon Parsons

Updated information

We've updated this article with more relevant information now that the P46 form has been replaced with the New Starter Checklist.

Go to the new article >>

  • 1st July 2008
  • Payroll
  • 180 Comments

180 Comments

1

Nilesh

This is such a helpful topic to understand any confusion for new job and filling a p46 forms and how to complete without any error…..

2

Tariq Mahmood

Dear Sir/madam,

With due respect, I need your guidance to filling up the P46 if it is necessary?
As I am doing two jobs. My IST job (main job) is 30 hours contract per week and I am paying tax & NI of this job and I already filled up P46 for this job.
My 2nd job is just 12 hours per week, I filled up P46 for this job last years as well, my average pay by this job is £416 but few times in a year when my wages increases more than £454 per month then I been deducted NI number only but most of the time no tax or NI been deducted.
My question is: Do I need to fill up P46 for the 2nd job? If yes which option I need to be choose A, B or C.
Which tax code should I need to have on my 2nd job?
(While I am doing altogether 42 hours per week.)

Thanks in advance for guidance.

Regards.

Tariq Mahmood

3

P Simon Parsons

The simple answer is yes, for every job a P45 needs to be provided or failing provision of a P45, then a P46 is required to be completed by the employee, failing that, then the employer is obliged to complete the P46 as detailed in this article.

The correct box to tick is evident from the questions on the P46 form.

The format of the P46 can be found at http://www.hmrc.gov.uk/forms/p46.pdf

I would suggest in the circumstance you list this is Box C. The correct tax code for Box C is BR cumulative and will result in tax of 20% being applied to all of that employment earnings.

National Insurance Contributions are dependent on earnings levels and apply to each job seperately in most circumstances.

4

Khalid Javed

As i am working in pc world for 18 hours its my first job, but some time on the weeked i am working on domino pizza but al togather im working under 30 hours a week what is the % of tax do i have to pay.

thanks

5

P.Simon Parsons

The tax % is governed by the amount of earnings and not the number of hours worked. So for example, generally the first £6,475 earned during the year is tax free, then earnings above this are taxed at 20%. If you are in two jobs then normally the tax free earnings are applied to the main job and 20% is deducted of everything earned in the 2nd job. However, that is all subject to the correct P45 and/or P46 information being provided to the employer. If no documents are provided then often the employee finds that they are taxed at 20% on everything. So it is important to ensure that the P45 is provided or the correct P46 declaration is used.

6

KIARASH

I was on JSA and now I have now started work.

The employer has not yet given me a payslip and has put me on P46 emergency code. I do not know how much % tax will be deducted from my wages.

Thanks

Response from P Simon Parsons-Ceridian
The emergency code is currently 647L which allows and employee to receive £6479 per annum withouth any tax being deducted. Then tax is attracted at 20% on the excess up to £34,800 and then 40% on earnings above.

The tax free allowance is shared throughout the year, so each pay period you will either receive a 1/12 or 1/52 of the tax free amount (not tax, and the remainder taxed at 20%).

7

Liam

I started working in February and I have been getting taxed 20% on all my earnings including below the first 6,000 I have filled in and sent off my P46 form over a month ago and was wondering is this is the way to go about getting my tax back? is so how long does it generally take? and if not, how do i go about it?

Response from P Simon Parsons of Ceridian

The P46 has 3 tick boxes which dictate the tax code and tax deduction position. The answer to your question depends on what tick box has been marked and who you have given the P46 too (is that the employer).

If tick box C has been marked then you will pay 20% tax on every penny you earn.
If tick box B has been marked, then you will not get back the tax you have paid so far but will receive a tax free amount moving forward.
If tick box A has been marked, then you should get back any prior overpayment of tax in this tax year.

With regards to any overpaid tax in the prior tax year, you need to contact your local tax office and arrange for any refund due. Your form P60 given to you by your employer should state details of which tax office to contact and also act as proof for submission to HMRC to obtain the tax back if you are due a refund.

8

jay

I have new employee’s starting with me but they are on a three month trial and their employement could be cancelled at very short notice. Is there a way i can delay sorting out their p46 i.e let them take care of their own affairs untill they have passed this period. Otherwise i could have a moubntain of p46’s and a very big headache when it comes to fillining in my end of year records?

9

P Simon Parsons

If the employee is employed by you for more than 1 week, then you are required to undertake the P46 process when they do not present the P45 by their first payment. The only exception is if the employee has ticked box A or B on the P46 and their earnings do not exceed the NIC Lower Earnings Limit (which is currently £95 per week for the 2009/2010 tax year). If earnings exceed the LEL then ou are required to complete the P11 which records the value required for Tax Year End reporting.

With regards to the headache, you could utilise the services offered by Ceridian to employers to undertake much of this work for you or use the affordable Ceridian tools which equally enable employers to fulfill their compliance requirements. Ceridain services enable electronic interface with HMRC

10

I Yap

I was here last year on a working holiday visa. I was travelling and working fulltime for a year with my employer. The visa expires and I’ve returned back to my home country for 3 months.

I was then offered by my employer to return to continue my service. I am currently back with the same employer with a different visa.

I was told that I could get a full tax refund if I am on a working holiday visa. Is that true?

If not, what do I need to submit to do a tax return,I believe I have overpaid the tax amount.

I have recently received my p60 form and that is all I have received so far. Please advise

11

P Simon Parsons

“I was told that I could get a full tax refund if I am on a working holiday visa. Is that true?”

Not necessarily. When you returned home your employer should have given you a form P45 with your earnings paid todate and the amount of tax paid. It may be that you have overpaid tax, but it is not true that a Working Holiday Visa means you pay no tax. If you contact your UK tax office they will send you a form P85 for you to complete and this will aid any refund of tax if any is due.

The P60 is given to employees who were employed on the 5th April.

12

Dan

I am a full time student and have one part time job in which I work 6 hours a week and one casual job in which I work between 6-12 hours a week during holidays. I only started casual work in february to take up time between college and uni.

I am getting taxed 20% on the 2nd part time job even though I do not earn anywhere near £6000.

Is this correct to be paying tax at this raate when I do not earn that much money?
And if it is incorrect can I claim tax back?

13

P Simon Parsons

It may be worth contacting the tax office and seeing what they are happy to do about your situation. They may be willing to split your tax allowance between the two employments in some way so that you are not overtaxed in the 2nd employment. However, if you do overpay tax overall, it is possible to reclaim any overpayment from HMRC.

The tax code used in the 2nd employment is dependent on how the P46 questions have been answered. If it has been stated that you have a job elsewhere then Box C would be completed and it would be correct for the employer to tax all earnings at 20%. But as you stated, you actually don’t earn enough in the first employment to attract this amount of Income Tax. In which case speak with HMRC and see if they are willing to split the allowance. They will want to know how much you are expected to earn in your main or regular employment and then allocate the remaining allowance to the holiday employments. but then again they may not agree to this.

Either way it is possible to reclaim any overpayments.

14

steve

Hello,

I’ve just been offered a job and start on Monday. I have been unemployed for almost 5 years after resigning from a senior job and subsequently being unable to find work. In order to make me look credible as a potential employee I did some voluntary work for two companies but put them on my CV as if they were freelance jobs. Now that I’m starting with a new employer I wondered if it would become obvious that my last paid work was almost 5 years ago or is there some way I can get a new P45 without needing to refer to my last ‘real’ employer.

Thanks,

Steve

P.S. My CV shows the last time I worked (although of course this was in a voluntray capacity) as being January this year.

15

P Simon Parsons

I would suggest that you do not give in your 5 year old P45 as it is some years old and complete a P46 instead.

It may be worth contacting your tax office on with regasrd to the old P45 as it may be that they owe you some tax back depending on whether you left mid tax year and whether you had to Self Assess or not.

Complete a P46 and give to your employer.

16

T Willis

Hi, I have been working as a saturday girl for the last year or so and have now been been taken on by the same company full time. They want me to complete a P46 as I wasn’t previously on the payroll.I dont know what box i should tick though as the only job i’ve had has been with them as a saturday girl up until this month. Please advise.

17

P Simon Parsons

When an employee is subject to Income Tax or earns enaough for National Insurance and leaves a job then the employer is obliged to issue a P45.

In the case of someone who works part time and does not earn enough to pay Income Tax and not enough for National Insurance recording purposes, then the employer has no reason to issue a P45 (and it is not required).

Now that you have been taken on full-time then tick the most apporpriate box on the P46 form.

I would suggest that may be tick box B but read the questions and answer the one that applies to you.

18

R. Percival

I will be starting a new job very soon but currently serving my notice in my present job. I do have a P45 but at present it is with my employer. Therefore do I need to fill out a P46 or do I just hand my P45 over to my new employer once I get it back from my present employer!?

Thanks

19

P Simon Parsons

A P45 does not travel from one job to another in the way that your question may be suggesting. You may have given in a P45 to your present employer but that P45 is now used and finished with and will not be returned to you. When you finish with your current employment, then your employer should issue you with a new P45. You should then give this new P45 to your new employer.

If on the day of starting work you do not have a P45 to hand in from your present employer, then you should complete a P46 and tick the relevant box where the question relates to you and your circumstance.

20

raihana valu

I recently just started a job at a hair salon it was for two months. Unfortunatly I was fired after 2 weeks. As this is my first job and I am only 17 do I get taxed. I worked full time shifts for 9 days and the salon says I should be taxed and yet I havent filled out my p46 as i did not have a p45…Help

21

P simon Parsons

Everyone who earns money potentially has to pay tax.

You should complete a P46 and this should be facilitated by your employer. If this is not completed then you will pay tax on every penny you earn at what is termed Basic Rate. the current Basic Rate is 20%, so you will pay 20% tax on everything earned.

However, now that you are leaving this job, your employer must issue you with a P45 detailing your earnings and tax paid. This P45 should be passed to any new employer or if you believe you are not going to work for the remainder of the this tax year (before 5th April 2010), then you should contact your tax office potentially to have a refund of all tax paid.

If you obtain further work it is in your interest to contact the tax office to obtain your single persons tax allowance to ensure that you are not taxed on every penny.

22

Daniel

I am taking up a full time temporary job from next month, but I have casual employment with another company. Would I have to tick the B or C option?

23

C Eze

On my first day of work on July 18th 2009 I completed this P46 form and handed it to my employer at Next, that was the only day I worked. Since then I have been taxed 20% off each of my payments and I am a 17 year old student. Why did this happen if I am a registered student in the UK under 18?

24

P Simon Parsons

From the information you have given then it is probably most appropriate to tick box C. This will mean that you pay 20% tax on everything you earn. So additionally it is worth contacting the tax office (your employer should be able to give you what is called a tax reference to quote and you will need to provide your National Insurance number if you have one. They can then make an assessment of what you tax free allowance should be.

25

P Simon Parsons

All individuals employed in the UK are subject to Income Tax. Registered students are not exempt from taxation. If you are being taxed at 20% then this indicates that you ticked box C of the P46 or your employer has not yet processed the P46 you completed. Student who work through vacation periods only can potentially completed a P38S which allows student to earn up to the tax free allowance amount (in effect no tax is deducted). Is this purely a holiday job, if it is then ask your employer if you can complete a P38S.

But just to be clear, students are not exempt from Income Tax.

26

Gertrude

I have a part time job where I earn 42 pounds a week and I filled form P45. I never had any other job and they taxed me 20% out of the 42 pounds. what do I do please. more so, I have just got a another job of which I can receive as much as 90 pounds a week. If I quit my first job, will this new job be considered as my first job and tax free since the weekly pay is not up to 95 pounds? Thank you

27

P Simon Parsons

If you passed on a P45 to the new employer then this may be cuasing you to be taxed at 20% as the tax code on the prior P45 may have been BR.

I would suggest you contact the tax office and have them review your situation and they can issue your employer with a tax code which includes as tax free amount.

Any overpaid amount of tax can be reclaimed.

28

Gary

HI There,

If I fill out a p46 for a new employer can you tell me what information will be sent back to the employer please? Would it just be a tax code or would it also show other personal information for example if the person had been on jobseekers alowance or incapacity benefit.

Thanks

29

P Simon Parsons

HMRC response to a P46 being submitted (if any response is required) would purely relate to items applicable for the calculation of tax. So they may notify a tax code, previous employment taxabale gross and previous employment tax paid if there is any during that same tax year. No other personal information is given beyond using the employees name and National Insurance Number.

30

Amelie H

We just employed a student for the summer. We know she need to fill a p38 and we are using the NT tax code. However, do we need to fill a p46 for her? If we fill the P46 online the system will automaticly give us an emergency code to use which is wrong.

31

P Simon Parsons

You may only not deduct tax following the completion of the P38S. You do not submit a P46 to HMRC in this instance until the earnings at some future point exceed the Single Persons Tax Allowance. If that happens then you submit the P46 to HMRC and apply 0T week 1 / month 1 tax code if tick box A or B has been declared or use tax code BR on a week 1 / month 1 basis if tick box C has been declared.

It may be prudent to obtain the P46 information up front on which tick box applies, but the information is not submitted to HMRC but retained until the employee becomes liable to tax on earnings if that applies.

32

klairie

Hi, I am undertaking various consulting assignments as self employed. For my new assignment, the clients wants me to fill in a p46 form. what is the best way to go ahead?

33

P Simon Parsons

You need to find out what the arrangement is with your client. If they are asking you to complete a P46 then they are treating you as an employee and not self-employed.

34

Natasha A.

Hello, I am a young american living in England on a spousal visa. I just recently got a job in which I start in a few days. It’s a part time. 20 hours a week. Obviously, this is my first job in england. Will I get emergency taxed? I know I have to fill in a P46. I also have a NIN.

Thank you.

35

P Simon Parsons

Your taxation on payment will depend on which Tick Box you mark on the P46.

If you are able to tick box A or B then you will receive an amount of tax free pay. However, if you have to tick box C or do not tick any box, then you will pay 20% tax on every penny you earn.

The questions on the P46 are:

A – This is my first job since last 6 April and I have not been receiving taxable jobseeker’s Allowance or taxable Incapacity Benefit or a state or occupational pension.
OR
B – This is now my only job, but since last 6 April I have had another job, or have received taxable Jobseeker’s Allowance or Incapacity Benefit. I do not receive a state or
occupational pension.
OR
C – I have another job or receive a state or occupational pension.

36

mrs. P. Robinson

I retired xmas 2007 aged 60 years (female) from my place of work, I stayed on as nil hours. I have now been doing quite a lot of hours as they had staffing problems, so concequently I have been doing around 30 hours a week for four months, I have been paying National Insurance (which I should not be paying at all)and emergency tax these past months, and now my employer is asking me to fill in a
p46 form, but surly as I am still with the same employer would they still have had my p45 details on record??????
and saved all this hassle !!!!

37

P Simon Parsons

I suspect that your employer treated you as actually retiring in 2007 and there is a break in employment. By emergency tax you are meaning tax code BR, then you are paying tax on every penny, so yes it is of benefit to complete a P46 to get your record created with HMRC. It is also worthwile contacting the tax office and having them undertake an assessment of your retirement income and employment income in an effort to allocate some of your tax free allowance to this employment.

38

Nessa

Ive recently started a second part time job (4hrs in the week) in which Ive been emergency taxed to the point of me working free… I just filled out a P46 and was told to tick box C, which from previous statements means I will still be emergency taxed!
How do i go about changing my code so I get emergency taxed on my 8hr contract job instead and will I get that money back??? Im seriously confused which box i should be ticking: A. B or C raspberrylease help!!!

39

P Simon Parsons

For a 2nd employment the correct tick box is C. Tax Code BR is the correct code as a temporary measure until you sort out your tax position with HM Revenue & Customs (HMRC).

Basic Rate tax is only 20%, so you should not be at a point of working for free as you will still be receiving 80% of your pay.

I would suggest that you contact HMRC about your circumstances. They will want to know your employers tax references. Often this is on the payslip, if not then you need to ask your employer for the detail. They will then want to know who much you should be earnings in each employment. It is likely that they wll then split your tax free amount between the two employments. If your combined earnings are below the annual threshold then you will not pay tax in either employment. Equally any overpayment of tax in a prior tax year (tax year runs from 6 April to 5 April) can be reclaimed from HMRC. In the current tax year the refund can be undertaken through the issue of what is termed a cumulative tax code.

You must speak with HMRC to have this dealt with and they will contact your employer and potentially issue a tax code for each of the seperate employments.

The following link takes you to how to find out which tax office to contact: -http://search2.hmrc.gov.uk/kbroker/hmrc/locator/locator.jsp?type=1

40

Emma Jane

Hi, P Simon Parsons,

I was wondering if you chould help me as I think I made a mistake on my p45.

I quit my job in retail on 21 Aug ‘08, to work in a school on 3 Nov ‘08. During the 2 months I had off work, I was jobhunting and unemployed. When I started at the school, I was being taxed a lot more than I should have, so I was advised to fill out a p46 2 months ago, and tick box B, which, from what I understand from the above posts, means that my tax will be corrected, but I will not get back the tax I have paid so far (for almost a year). However, I have realised that maybe I needed to tick box A, as I did not have another job, while working at the school? My collegue, who started at the same time as me, had the same problem and ticked box B as she had 2 jobs…

So, my question is, am I entitled to a tax rebate, and was I right to tick box B?

Also, if I am entitled to a tax rebate, how do I go about getting it?

Thanks.

41

P Simon Parsons

Did you receive a P45 when you left your employment in Aug 2008. Why was this not given to your new employer when you joined them in Nov 2008?

If you don’t give your new employer a P45 then you do need to complete a P46 and in your case Tick Box B would be correct. However, this will only give you a proportion of your annual free pay in relation to your new job and will not have taken into account any period you did not work or your prior job earnings. On that basis you may have been overtaxed.

To assess if you are entitled to a tax rebate then you should contact the HMRC tax office to potentially progress a repayment. They will want details of who you worked for, their PAYE tax references and the amounts you earnt and the amount of tax paid through the 2008/2009 tax year. The tax office will also then asses the correct tax code for use during the 2009/2010 tax year.

I think the mistake was not giving you new employer the P45 you should have received when you left the job in Aug 2008

42

Nicholas Rolls

Hello, I wonder if you can help me?
I have worked for 3 years as a nursery assistant part time but have never paid tax as my wages were too low.
I was paid by cheque and my pay slip was hand written
The total number of employees was 6.
I never ever got a P45.

I am about to start a new job full time as a teaching assistant and I will have to fill out a P46. Should I still receive a P45 from my old employer as they say I dont get one as I never paid tax as my wages were too low. Is my ex employer having me over?

Thank you.

43

KIM

I have worked part time in a hairdressers for several years as I receive tax credits. I have not paid tax as I don’t earn enough.
I am now starting a full time job and do not have a P45. Should I complete a P46 and give it to my new employee.

44

Albert Smith

Hello,

I recently moved jobs and was given a p45 form from my previous employer a month after starting with my new job. I have already completed a p46 with my current employer. My questions:

1. Is it compulsory to hand in my p45 to my current employer in view of the fact that I have already completed a p46?

2. Are there any implications of not handing in p45-is it against the law?

3. Will I get a p45 from my current employer when I change jobs again in the future?

Thank you!

45

P Simon Parsons

1 - No
2 - Yes, you may be paying too much tax or too little tax if you do not hand in your P45. No it isn’t against the law to not hand it in.
3 - Yes, a P45 is issued to an employee when they leave a job. it delcares the amount of pay and tax so that if the tax man comes knocking, you have confirmation of what has been earned and what tax has been paid.

46

P Simon Parsons

Yes, an employer should either request your P45 but as you don’t have one, then request the completion of the P46. It is in your interest to give this to your employer else they will tax you at 20% on every penny you earn. It is liekly that you will tick box B on the P46 and therefore receive a tax free element of pay.

47

Simon Parsons

A P45 must be given to an employee who leaves if they have earned an amount in excess of what is called the Lower Earnings Limit for National Insurance Contribution pruposes (even if no tax is actually paid) or if any tax has been deducted. In your case it is likely that you earnings were less than the LEL and so no P45 is due and yo will not receive one. It is correct to complete the P46 with your new employer.

48

Sue Jeffs

Where can I get a P46 form that I can complete on my computer and then print out.

49

christine

help ,im going crazy ,not sure which box to tick on p46,i left one job on the sunday and started a new job on the monday,i am tempted to tick b ,but it implys i have had two jobs at once which i havn’t and obviously this isn’t my first job so a is out ,any suggestions please .

50

P Simon Parsons

Tick Box B does not imply you have two jobs at once. It states “This is now my only job but since 6 April I have had another job”.

But why are you not presenting your new employer with form P45?

51

P Simon Parsons

Form P46 can be obtained at

www.hmrc.gov.uk/forms/p46.pdf

52

Chris

I worked as a self employed for two weeks after April 6 2011, however I ceased trading.  I have just being offered a job and need to complete P46 form.Should I tick box A or box B?

53

Marie

My 15 year old son has just started his first day in a saturday job and has come home with a P46. He doesn’t have a national insurance number and I thought he didn’t have to pay tax. Should he still fill in the form and leave NI number empty, and should he tick box A. Thank you.

54

P Simon Parsons

Hi Marie

All individuals with working income may be subject to Tax. Under 16 year olds are not subject to National Insurance.

Yes fill in the form but leave the NI number empty and yes tick box A.

What is essential is that the gender and birthdate is present along with other personal details.

Simon

55

Jo

Hi
I worked on a 3 month fixed contract April-July.  I now have been offered 2 P/T jobs elsewhere for two different companies- one on a Sat, the other one day in the week.  They both start in 2 weeks.  I don’t have any official paperwork yet, just confirmation emails.  The Sat position has sent me a P46 to complete.  Should I tick C as I have another job?  Even though I haven’t started it yet and I’m not officially on the books yet, as in providing bank details for pay etc
Thanks
Jo

56

P Simon Parsons

Hi Jo

I would suggest you do not complete until you commence the job (ie take the form with you). This may make completion easier. Else the decision is based on which is considered you main job. If the Satruday job is what you want considered as your main job then you may be able to tick box B. If it is a secondary employment once you start your other job, then tick box C.

57

bob

I have a part time job in a small company earning less than £6000. I am having an offer for a much better job but I need to fill in my P46. I will start the new job after 6 weeks and i have given my previous employer a 3 week notice.
1- Will my new employer know about my previous salary?
2- Which box i have to tick in the P46 box?

58

P Simon Parsons

Only if you are given a P45 to present to your new employer from your previouis. If there isno P45 to present then tick box B would appear to be the most appropriate.

59

Joanna

Hi,

I’ve been working at a small firm for a year on a voluntary basis and, therefore, do not get paid. I was just wondering if box A is the most appropriate box to tick since I do not get a wage and haven’t been claiming Jobseekers Allowance

Thanks for your help.

60

P Simon Parsons

Hi Joanna - if you are not paid, then you are not an employee and there is no P46 to complete. If the employer beleives that there is a requirement for P46 completion, then I suspect they must pay you at least minimum wage. If you are a volunteer then it doesn’t apply.

61

Sam

Hello,

I was wondering if you could answer a few questions about the tax codes and P46 form. I started my FIRST job in August and since then I was taxed ~25% of every penny. I work full time but I earn 5 GBP/hour due to my age group. When I started working here my employer didn’t give me a P46 or P45 or any other form to fill. My tax code is OT, at first I thought that it is because I didn’t have a NiN, but I got it about a month ago and my tax code is still OT. So today I handed my manager a filled P46 form. So my question is - how long should it take for my tax code to be changed now? I assume that I will know that it’s been changed from my payslip? And when should I expect for a refund? Or do I need to contact HMRC for that?

Looking forward for your answer,
Sam

62

P Simon Parsons

Hi Sam

If you have completed a P46, then the employer will most liekly apply it to your next pay. Dependent on the tick box will stipulate if an when youi get any tax back.

If you ticked box A then you can earn up to £7,475 per annum tax free (for 2011/2012 tax year), so you may find that you receive all your tax back next time.

If you ticked any other box B or C, then you may need to contact HM Revenue & Customs to reclaim overpaid tax or obtain what is called a cumulative tax code.

Hope that assists. On a byt the waym you will have been paying tax at 20%.

63

Dave

Hi,

I haven’t worked in 18 months and have relied on a few occupational pensions and my wifes income. I havn’t claimed jobsseekers allowances or any other benefits in this time but have now been offered a permanent job. Obviosuly I do not have a P45 so which box on the P 46 should I tick? Would I have to pay tax on mthe income from my occupational pensions?

64

P Simon Parsons

Hi Dave

As you already have incomes from occupational pension schemes then the appropriate tick box is C. This means that your employment income will be taxed at 20% on every penny. Once you start it may be worth speaking with HMRC to have an allcation of free pay shared between your pensions and your employment.

65

Catherine

Hi
I took a job and after two days of working there, decided it was not suited to me, I did not hand my P45 to my new employer nor did I fill out a P46, will they be able to pay me for the two days work I did

Thankyou

66

P Simon Parsons

Hi Catherine - certianly the employer must. Although you may find that it is taxed at 20%.

67

Alec

Hi i never had a p45 to give to my current employer and so filled out a p46.
i then started a 2nd job and filled out another p46 for them too.
I have left the second job and am continuing with my original job but the 2nd job have sent me a p45 from them. can i hand in the p45 to my current job or is it completely useless?
thanks

68

P Simon Parsons

Hi Alex

Its not completely useless although there is no point giving it to your current single employer. You may have been taxed at 20% on all of your 2nd employment earnings.

However, the P45 is useful for reclaiming tax from HMRC or filling in self assessment tax return, especially if you have overpaid tax for the full tax year.

Individuals are entitled to earn £7475 tax free.

69

andrea reynolds

hi i left my job and started a new one the day after filled out a p46 and then received my p45 from my old employer 6 weeks later my tax code at the moment is 747l(Mt1) is this emergency tax

70

P Simon Parsons

Hi Andrea

It may be. 747L(Mt1) does align itself with a P46 tick box B default code, equally it may have been the code used by your prior employer and put on the P45.

What teh (Mt1) means is that you receive 1/12th of the freepat of £7475 each month (aorund £622.92 per month)

71

Lucy

I have 2 jobs.  First one long standing permanent hours 18.5 p.w. for which I pay tax and NI.  Second job for less years working only on a Sunday around 10 months of the year.  This job only deducts tax.  Should I be paying NI contributions on the second job too and should a P46 be completed?  Second employer told me I didn’t need to pay NI contributions.  Will I have to repay NI? I get a P60 from both jobs each year.  Thank you!

72

P Simon Parsons

Hi Lucy

To pay NIC in a job you need to earn over what is termed a Primary Threshold. Only earnings above that threshold have an NIC amount deducted. It is most likely that you 2nd income is insufficient to trigger any contribution. Only when you start a new job do you need to present a P45 or complete a P46. What is worth checking is the tax code being applied in both employments as you are entitled currently (2011/2012) to earn £7,475 before any tax is due.

73

Lauren

Hi, I have been working a 12 hour contract since April this year and started my second 24 hour contract in October. My tax code for my second job is ‘OT’, is this emergency tax? If so, what box do I need to tick on a P46, how do I go about changing it and getting the money that I am owed back? Looking forward to your reply.

Many Thanks

74

Ade

hi, i have been working with an agency since November last year and i later went on holiday for two weeks(from March 23,2011 to April 5,2011). after i came back the agency did not offer me a job but i kept checking if there is any job at hand or not, i also called as well, but i was told that there is no job presently. so sometime in June i got a P45 form from them stating the details of employee leaving work, so i gave them a call, to correct the notion. I was told not to worry since i have called to inform them. ever since that time i have not received any job from them. so what do i do?  what is my status with the agency? do i have any maternity right what so ever with them?

75

rupa

hi there,
it’s my first job but i have emergency tax code BR ,because when i am came in the UK. i haven’t my own account number when i am started work no one told me you called to tax office because i have no idea what i am doing ?but know days i m taken my maternity leave so please tell me how to change my emergency tax code number and how to refund my tax.

76

P Simon Parsons

Your employer should have asked you to complete form P46 when you commenced employment along with asking for documents which show that your are entitled to work in the UK. Account numbers are not relevant.

Call the HMRC on the following number 0845 300 0627. Have your payslips to hand and your National Insurance number. They will guide you in relation to any tax refund due and will also notify your employer of any change in tax code.

77

Dave Rutter

I am currently working weekends for 12 hours and I have just been offered a further 25 hours during the week with a different company. I want to retain both jobs. The 25 hour job just takes me over my personal tax allowance. By filling the P46 form will I get two tax codes one for each job and do I need to tell both employers of the circumstances as I will now be taxed I assume on the 12 hour job. Thanks for your help.

78

claire

Hi. I currently work part time in a pub, but have just been offered a job overseas with holidaybreak to work from May 1st - Sept 7th. Holidaybreak have sent me the form P46: (Employee without a form P45) to complete. i have completed my part section one. but im confused who completes section two, to be completed by the employer. will it be my present employer (the pub) or my future employer (holidaybreak)
thankyou

79

Colin Lewis

My daughter has been working 3/4 hours a week for several months.  She is now unemployed and her previous employer will not forward any paperwork re her employment (she has no P45 and the employer did not ask her for any information needed to fill in a P46). 
She is now unable to claim Job Seeker Allowance until she gets a P45 or P46.  What should she do?

80

Tom

Question…

I have been with my current employer for 27 months. I have this month been contacted by HMRC to say that I have been underpaying tax. It transpires that my company has been using a basic rate tax code since I started with the company despite being a higher rate tax payer. I was not aware if this. It also transpires that my employer did not request either a P45 nor a P46 from me when I joined. As this was my first job move i was not aware of these forms or any requirement to produce them. Please can you advise if I am at fault or if my employer has a responsibility to request this information from me in order to apply the correct tax code. I now find my self in debt to HMRC in the tune of £25,000 which I don’t have. Any advise would be greatly appreciated!

81

Stacey

I have been recieving child income support and tax creidts for the past 2 years after being made redundant from my last position whilst on maternity leave.

I recently applied for a job and told a bit of a porkie to get the position which was that I had been working full time during the past 2 years when really I was freelancing on short term projects that were no longer than a week therefore i was never issued with a P45. I basically didn’t want them to think I didn’t have any upto date experience or was just a lazy - out-of-work stay at home mum!

My major problem now is the only P45 I have is from my old employment? If I filled out a p46 from my freelance work would this expose that I was not working full time or is it just to clarify my tax code? Should I just list my benefits entitlement as my earnings. I really am stuck on what I should actually do?

Someone please help - I know the obvious answer to some would be to come clean but I really want the job especially as it’s taken months to find and we really need the money.

82

john jones

i have recently been layed off work for a short time. i am employed but due to being layed off i have no choice then to find short term work with another company.ive been asked to fill out a p46 is this correct?please help im confused ?


thanks

83

Ned

Our employee completed P46 when she joined us in 2010.  She ticked box A so we gave her 647L cumulative code.

However, we have never actually sent her P46 to HMRC, because she was not earning enough i.e. her wages were below the tax and NIC thresholds. But we gave her payslips, showing her 647L cumulative code.

Because her pay is still below all relevant tax and NIC thresholds, MY QUESTION IS: what code should we have applied to her payslips for the year 2011/12? Her old code (647L) or the new code for the year 2011/12 (747L)? Were we allowed/ required to change her original code from 647L to 747L on our own? And what should we do for the year 2012/13, change her original code again?

Many thanks.

84

Whitney

I moved from overseas and held a job for approximately 2 weeks in November 2010 and did not receive a P45 when I left, but HMRC has it on record that I was working for my previous employer.  When I started with my current employer in December 2010 I informed them I did not have a P45 and was told they would take care of it.  My tax code is 747L, which I believe is correct, but I just found out there is no record of a P46 being sent by my current employer to HMRC.  Are there possible issues this could cause?  Also, I have received an offer on a new job and plan to give my notice (4 weeks) but take the latter half of that as holiday as I have holiday owed to me.  I will begin my new job when I am on holiday from my current job.  My employment with them will end two weeks after I start my new job.  How will this effect the taxes on both jobs?

Thanks!

85

Diane

Hi I currently have 2 part time jobs . The first job I don’t earn enough to pay tax . I filled out a p46 and ticked box c , I am now paying 20% tax on second job. I am now intending leaving job 1 so will get issued with a p45. Will I get the amount I have paid in tax back employer 2 says yes. My questions are did I tick the right box? And do I need to inform hmrc or do I leave my second employer to do it? How long will it take for me to go back to my usual tax code?.

Many thanks

86

Ellie Cameron

I work for Whitbread. I have two jobs and have filled out a P46 for the second job. My boss has emailed Cerdian because I need a P46 for my first job but they wont give me a form?
Im getting taxed and they are not helping!

87

P Simon Parsons

It is the employers legal responsibility to both give and collect P46 information from their employee.

If they fail to do that then a form P46 can be found on the HMRC website.

Equally HMRC helpline can assist with tax coding and tax refund enquiries.

88

Sanjiv Harindran

I am a student at the University of Warwick, in my 3rd of four years.

I am going to undertake a summer internship at Aon this year. They have asked me to fill in the P46. I am unsure about which box on “Your present circumstances” that I should fill in. Last summer, I undertook an unpaid internship at the DWP (04/07/11 – 26/08/11), but I have not had any other employment since last 6th April (last paid job was about 3 years ago). Hence I think I should tick box A?

Also, since I have not yet graduated, is it correct that I should leave box D unticked?

Many thanks in advance.

89

Simon Parsons

Hi Sanjiv

In answer to your two part question, you are right on both (I would suggest). If you have not worked anywhere else then tick box A and as you have not finished your studies do not tick box D.

However, I’m surprised that they have not asked you to complete a P38S instead which would relate to a student doing a summer job.

90

Reka

I’d like to know what sort of information is given out by the Inland Revenue to the new employer in case someone lost a p45?I am aware that they give out a tax code and that i will probably have to fill out a form p46. Can my new employer get hold of my last job’s leaving date from HMRC?
Thank you

91

Simon Parsons

THe ifnormation that HM Revenue and Customs may give is:

Previous Employment Gross Earnings todate
Previous Employment Tax Paid todate.

A new employer will not be told the date of leaving of any prior employment, and the previous earnings and tax values will only be provided if a cumulative tax code is issued (one that works across the whole of a tax year).

The alternate working of tax codes is called a Week 1 / Month 1 basis which does not assess the whole tax year, but look in isolation at each pay period seperately.

92

Tonero Bello

My last employment was in 2006 after which I left the country. I returned in 2012 and took up voluntary job to get back in the system. I applied for a permanent role and got the job. During negotiations, I claimed that I was earning so that I could get a higher salary. My employers have now asked me to submit a p45. What do I do? will they know that I lied about the pay? what details will HMRC give them when I submit a p46 and what do box do I tick on the p46?

93

Pritesh Patel

Hi

  My last employment was in May year 2008 after i was working part-time up to 21 May 2012, I had very low income that’s why i did not pay tax and NI but now i got the job full time but temporarily so, i have no P45 but employer gave me P46 form i dont understand which option i need to tick it and I mention after 2008 job experience in CV, so any problem i have to face with H&M revenue?

94

Pritesh Patel

I was getting working tax credit as a couple, if i tick it option A in P46 form, which code i will have it, i worked only part time after 2008, as its lower income not paid Tax and NI, so could be any problem with H&M Revenue or Employer?

95

Ryan

hello,

I have recently worked a few days for an agency. I sent off a p46 filled out to the office on the day i was told i would start work. On payday i had noticed i was on tax code BR which is never good so i called the agency to ask why and they said to me it was a problem out of there hands blaming the hmrc for the error. i hav’nt been able to get hold of HMRC as yet but are they blaming others for there incompetence? question 2 - i have been working for a week and half for a agency i am expecting to get paid tommorow but i had an email from my guy saying that he needs me to fill out P46 section 2 and send it back. I hav’nt sent it back yet as i belived it was filled out by the employer not me. What can i do about this as i need all the money i can get now but keep being messed around by people not doing there jobs properly. Hope someone can help! thank you

96

sara

Hi
Can someone please tell me what the requirements were in 2009 with regards to P45, P46 and tax codes.

I handed my P45 to my new employer in Jan 2009 (P45 had the correct tax code) but was placed on a BR code, resulting in a under tax payment.

The employer claims they never received the P45 from me. They also confirmed that they don’t have a P46 on file.
They said that they don’t have time following up on P45,P46’s and if they don’t get the P45 they put you on a BR.

In my case it resulting in a massive underpayment.

What is theempoyer’s responsibilities? And why did HMRC not adjust my code earlier.

97

Maria

Hi,
I am a full time student and I am staying in the UK with a student visa.  I started casual work (my first job in the UK)in November last year for a catering company and filled out the HMRC form. I still work for them but very rarely (like ten hours a month )and from what I can see in my payslip, I was not being deducted any taxes. Was it because I’m a student?
Last month, I started working for another company. I am working more hours for them (like twelve hours a week), but in this job, I’m being taxed 20%. It is because it’s my second job? Am I overpaying taxes?
And if it is because it’s my second job, would it be wise just to formally finish my contract with the first company (as I work for them so rarely) and work only for the second one so I am not taxed 20%?
Thank you!!

98

Nikki Ealey

I have completed a P46 form but it was submitted after my first pay day. Does that mean that I will get some money back on my next payday if I was taxed too much on the last one or not??

Apparently there is something you can do to prevent any tax being paid at all. Is that what the P46 form does if I am in the right circumstances or is there something else I should do? This is my first job and I don’t think I will earn enough to be taxed but can I prevent tax from being paid at all rather than having to claim it back at the end of the financial year or is that not possible?

Thanks!

99

P Simon Parsons

Everyone who works in the UK potentially has a tax liability. However, everyone in the UK (except those earnings over £100,000 per annum) have a tax free allowance (currently £8,105).

This tax free allowance is only given to employees who either present a P45 from their previous employer (where there is a tax code that gives free pay) or if box A or B are ticked on the P46.

If Tick Box A is completed, then the free pay and tax is recalculated back to the 6th April (the beginning of the tax year). If Tick Box B is completed, then the free pay and rax is not recalculated for the past, but proportionally used going forward until the end of the tax year.

100

Arjun Thayyil

Hi
I have been on full time employment for the last 5 years and have been paying taxes. I have a new job offer now and I will be joining the new company in a month’s time. The new employer has requested me to fill P46 to ensure that I am not over or under paying tax in the first month (until the P45 arrives). I am assuming that in my case checkbox B would be the correct option? Appreciate your guidance on this.

Thanks
Arjun

101

P Simon Parsons

Hi Arjun - tick box B sounds appropriate for your circumstance.

102

alexandra

Hello,

I am currently working casual / as and when hours, but am starting a full time (temporary) contract in September, but will be continuing with my as and when hours.

I would like to know what box to tick on the P46 form, as I do technically have two jobs, so it would make sense to tick box C. However, I do not want to get emergency tax, when I may not do many hours in the casual job.

I have further been advised to get a P45 form from the casual job, and use this, to ensure I do not get emergency tax. I think I may have answered my own question, but would just like some clarification please.

Thanks in advance, Alex

103

Paul

I’m completing a P46 for a new job I’ll be starting in September.

I have been employed for the last 6 months (therefore since 6th April). Regarding the ‘Your present circumstances’ section on the P46, which box should I be ticking, A, B or C?

I think it should be ‘B’ but would appreciate guidance.

Thanks in advanced, Paul

104

leire

Hello, I’m completing a P46 for a new job.

I have been getting benefits and JSA for the last 6months. My new job is only 13hours so in theory I will be entitled to the benefit still.

Regarding the ‘Your present circumstances’ section on the P46, which box should I be ticking B or C?

I would appreciate guidance. I don’t want to loose my JSA and housing benefits.

Thank you so much in advance, Leire

105

P Simon Parsons

Hi Leire - Unless you have another job as well, then I suggest you tick box B.

106

Nick

Good Morning,


I wonder if you can help me please?

I started full time employment on 26th July after being unemployed from December 2010. I was asked to fill out form P46 on my first day. On August 1st I received my P45 and passed this onto payroll.

Six Weeks later I am still on 810L (W1/M1) and my Employer is telling me that my P45 cannot be filed since my P46 already has.

I have never been advised of this from any previous employer. The most disheartining thing is to be paying tax and not receiving any type of refund in my weekly pay which I should be entitled too.

Is my Employer Acting correct? Please advise. Thanks.

107

Nick

Just to add to above my P45 was issued by JSA after I signed off.

108

P Simon Parsons

Hi Nick

There is absolutely no reason why your employer cannot apply the P45. The only reason would be if HMRC had issued what is called a P6 tax code prior to you handing it to them. As the tax code is the Tick Box B tax code, this would appear to not be the case.

However, you can contact HMRC and have them issue a correcting P6 tax code to the employer. Call the HMRC help desk on 0845 300 0627 and they will issue a correcting tax code.

Often an employee will not have their P45 when starting a new job and complete a P46, then when you receive the P45 in most cases the employer can then update their records to apply the P45.

109

nick

Thanks ever so much Simon, I appreciate your help. I hope a bit of good karma shines on you.

Their has been no one to ask regarding this matter.

I appreciate your help.

Best regards.

110

Billy

I started a new job on october 1st but was not able to locate my p45 so now i have to fill out a p46. As i left my last job in march this year, i presume i will tick box A. How much tax will i pay on my salary, baring in mind that i’m only 17 but i am earning more than 10k a year?

111

P Simon Parsons

Hi Billy. Everyone is allowed to earn £8,105 (2012/2013 tax year) tax free. This is proportioned throughout the tax year. Anything earned over that amount is taxed firstly at 20%.

112

Billy

Okay, so in my 1st pay day will i be taxed? Or will i not be taxed until i reach the approx 8k threshold?

113

P Simon Parsons

All depends on how much you will earn between April 2012 and March 2013. Free pay in October will be 7/12 of £8,105. So I doubt you will pay any tax for some time. But that tax free holiday will end eventually.

114

HK

I work 8 hours in one job that I did not pay tax for and now I have started a new job which takes me over the threshold by roughly £2000. does this mean I pay 20% tax on that £2000?

I have been working for my second employer for about 5 months now and they have only just sent off my p46, which means that I did not get taxed for my pay to date. so my employer paid on my behalf. Does this mean I need to pay the employer back as well as get taxed?

115

Andy

Hi,

I am working a full-time job where I am being taxed 20% but I recently started a second job where I only work a few hours every week. My second employer is aware of my first job and that my cumulative wages go over the tax-free allowance however, he has not requested me to fill out a P46 - should he had done so or is there any other form or documents that I need to provide him with other than my NI number?

Also, do I have to inform my first employer that I got a second job, is that a legal requirement?

Many thanks for your time.

116

P Simon Parsons

Hi HK

Anything earned over the current rate (2012/2013) of £8,105 is taxable, firtstly at 20%.

Your 2nd employer is failing to deduct tax and this is potentially an error on their part. HMRC may consider that if they have failed to operate the law correctly, then the employer becomes liable.

117

P Simon Parsons

Hi Andy

You shouldn’t be paying 20% on everything, only earnings at a rate above £8,105 (2012/2013 tax year).

Yes, an employer should ask new employees for a P45, if they do not have one, then it is a requirement to ask them to complete a P46.

There is no need to tell your first employment that you have another job - it is purely optional on your part.

118

Andy

Hi P Simon Parsons,


Many thanks for your time and assistance with this, very helpful indeed!

119

Carly

Hi,


It is contractually imposed on me to ask for written permission before starting additional employment. I didn’t realise this before I started a second part-time job. I have now requested permission but said I am only now going to start the second job.

The second job is legit, I gave them my NI number but didn’t give them my P45 and have not yet fill out a P46.

Is there any way that the first employer can find out I had already started work on the other job about a month ago if I haven’t yet paid any tax on my second job?


Cheers!

120

P Simon Parsons

Hi Carly

There is no reason for the first employer to be aware of the second employer.

HMRC will not tell them. However, you should be paying tax on your second employment as the P46 would have declared tick box C and you will be charged tax at least 20% of earnings as the second employers should have operated tax code BR.

However, if you contact HMRC, they may be able to split your personal tax free allowances between the two employers.

Again, the employers would not know of the other employments, they would receive a change of tax code notification from HMRC which happens all the time for lots of people.

121

kevin

hi there i started my new job back in febuary and i have been on the tax code ‘br 1’ since then,but am sure its wrong.as everyone else is geting more than me and getin the same level of wage per hour.am not sure if i miby didnt hand in the p45 form or sumthing,what should i do??

122

P Simon Parsons

Hi Kevin, contact the HMRC help line on two fronts. It is likely you have overpaid tax for the last tax year which finished on 5th April 2012, so you will be due money back. They will be able to help you claim this.  Equally you are currently entitled to receive £8,105 in the tax year (so it is pro-rated), tax free. So have your employer tax reference to hand and they will agree your tax free allowance and send a tax code to your employer.

What should have happened when you started working is for your employer to ask you to complete a P46.

123

kevin

thanks alot simon for the info!

so do i just phone my local tax office and ask them to sort it out for me?

iv noticed a lot of people askin what section to tick as in A B or C on p46, im sure i would be ‘B’ i left a agency on a friday and started my full time job on the monday near the start of february,so would i be correct in doing that?or is it A in my case? im not sure because would it mean from that april there or in 2011 as my job started in february?

124

Samantha

Hi

We employ a lot of foreign workers, one of them has ticked box C on her P46 because she has an occupational pension in Poland, our HR think this is correct but I don’t, please can you help?

Many thanks

125

P Simon Parsons

Hi Samantha, I suspect you are right. However, if the employee has declared Tick Box C then that is what you should undertake as it is the employee declaration. However, it may be in the interest of the employee to contact HMRC for them to detemine if another tax code should be used instead of BR. It may be that the overseas pension is subject to income tax if their residence status now places them in the UK.

But if the employer acts on the response on the form as declared by the employee, then you as an employer are in the clear.

126

Samantha

Thank you for the answer, the employee has ticked box C and this is what we have submitted to HMRC.

I have another question, we are employing a lady who is living in Portugal but is being paid by us should she complete a P46 and tick box A as though she was living in the UK?

127

Michaela

Hello,

I have just started to work and it is my first job. Before my start we agreed on a net salary I will receive. My employer has just asked me to fill in the P46 form and I think because of that I should get an amount of a tax free pay. Is that right? My employer told me that I will be paid the net salary we agreed on before. I think that is not fair. What can I do??? Thank you

128

P Simon Parsons

Hi Michaela

If In understand right, your employer has agree to pay you a Net Sum each period, then they meet any tax and NICs if applicable themselves. So if they have said you will receive £100 that is what you will actually receive and they pay the tax and NICs on top direct to HMRC.

What you could do is Tick Box C, that will mean that the employer has to pay an additional 25%+ in Income Tax (higher if they are trully grossing up the pay). Then at tax year end you could then claim back the overpayment of Income Tax assuming HMRC leave the code as BR as they will refund to you and not the employer. Not that I would suggest such an activity!

129

Lisa

My 16 year old son has just received his NI Number and has had a local paper round for the past 2 years (only working less than an hour once a week and only earning £5.00/week), he was asked to fill in a P46 by this newspaper which he did, he now has also got himself another little job doing 8 or so hours at the weekend and was put on emergency tax so he filled in another P46, but he ticked the section to say he had more than one job because of filling in the same form for the newspaper.  He is still 4 weeks later being taxed, please advise, (do I have to ring the Tax Office to explain the suitation of the small jobs.

130

sujit,p

Sir,

Ijust got a christmas casual job @ Royal mail ,this is my first job in UK. I wanted to know whether i have to pay tax initially,i have not been supplied with a either p45 or p46 form.can i ask my employer to issue me one.what is the percentage of tax i have to pay.my job is for 3 weeks only.
kindly advise.
Many thanks.

131

P Simon Parsons

HI Lisa - yes contact HM Revenue & Customs with details of the two employments and they will be able to split the personal allowance across both jobs so there is no tax owing. If you don’t do that, then the second job will deduct 20% tax from all earnings.

Once HMRC have informed the employer of a new tax code with allowances, then all the overpaid tax will be given back.

132

P Simon Parsons

Hi Sujit,P

If you tick box A of the form P46, then you can earn up to £8,109 (2012/2013 tax year) without paying any tax.

If you do not complete a P46, then it is likely that your employer will deduct 20% tax on all earnings. You can later claim this back, but would suggest you obtain a P46.

133

michael knight

my company is talking about laying me of short term because of no work can they keep my p45 and would I still be able to sign on for job seakers allowence?

134

danny

when i started my current job i had another job whic i worked for about two months, when i left my other job i didnt fill out any forms or recieve any? would i be entitled to a rebate?

135

Green

Hi

I’m a bit confused about which box to tick on the P46 form, or even if I need one! My last paid job finished earlier this year and I have the p45 form from them. However it finished before April, so it’s from the previous tax year.

I’ve had another job since then, but it was voluntary, so I didn’t have a salary and therefore didn’t have a new p45 - I wasn’t claiming jobseekers allowance either so I don’t know which box to tick on the p46.

Should I give my new employer the last p45 explaining that my most recent job was voluntary so I don’t have a p45 form for this tax year and for the most recent job, or should I fill in a p46 (and if so which box should I tick?)

Thanks!

136

Aicha

Hi
I’m on full time job and I’m going to start another job wich I will cover only few hours sometime if they need me as I don’t want to leave yet my main job. I just need help to understand how I’m going to pay the tax or if i need to fill a P46 in my second job ,the employer doesn’t seem to give the good answer. If I decide to quit my first job and move with the second job on full time will I provide a P45 from the previous employer if I have already complete the P46?

Thanks.

137

Shawn

Hi Simon,
I’ve read every post on this page but unfortunately couldn’t find a match to my situation. I recently moved to the UK (12 months ago) and have been working as self employed (I’m from outside the EU but have dependant Visa status that allows me to work). I will start a full time salaried job shortly and wonder which box to select on the P46?
Thanks for any assistance.

138

P Simon Parsons

Hi Shawn

I would suggest tick box B as I assume you have had self employment work in this current tax year.

Hope that assists.

Simon

139

katie Stevens

I have been working for my father’s company. I have been offered a new job and start on Monday. It is a full time job as my previous one was part time. I do not have a P45 and need to fill in a P46. I’m not sure what box to tick A,B,C. Also, who fills out section 2 of P46? The new employer?

140

fav

Hi Shawn,

I am currently working abroad and planning on returning to the UK after more than 7 years.

Considering I have had no paid job or received allowances or benefits in the UK, I want to ascertain which box would be appropriate (A or B) to tick in section one on the P46 form, should I return and start a new employment in the UK.

141

Bal

Hi,

I’m hoping you can provide me with advice. I left my old job at the beginning of January and started a new job immediately after. I was in my previous job for 5 years. I need to complete the P46 form but I’m confused on whether to tick Box A or B. I haven’t been receiving any pensions, JSA or ESA or incapacity benefits. Which box do I tick (A or B) and what are the implications of both.

Thanks

142

fav

Hi Simon,

I am currently working abroad and planning on returning to the UK after more than 7 years.

Considering I have had no paid job or received allowances or benefits in the UK, I want to ascertain which box would be appropriate (A or B) to tick in section one on the P46 form, should I return and start a new employment in the UK.

143

david

I have my own business which just started.
I would like to pay my 3 sons some money up to their personal allowances.  Their ages are 17 and two 15 year old twins.

Can I pay the 15 year olds on NIC code X up to their tax free alloances with no NIC liability?  They are 16 in late march.

144

Nicole

Hi

I have been working for the past 5 months, paying the 20% on all my earnings (not receiving the personal allowance). I dont have a p45 because this is my first job since moving to the UK. My employer never mentioned a p46. My tax code is 0t.

Do I need to contact the HMRC to get my tax code changed? Do you think I will get the tax back that I have paid?

Nicole

145

P Simon Parsons

Hi Nicole

Yes contact the tax office and have them give you a tax code. Probably too late for this to be applied in this tax year. Yes, you will get back any tax you have paid on your first part of the earnings up to the annual limit, so please do discuss that with the tax office, they will probably want some proof that you have paid tax and then you will recieve a refund for part of tha tax you have paid.

146

Amy

Hi,

I contacted my employer at NHS payroll regarding paying tax and they said to send my previous P45 to them. I have looked everywhere but cannot find it, then I realised I am still on the bank (zero hour contract but may work an occasional shift) with my previous employer, so I don’t think they have sent me one because I have not left the job. Do I ask my new employer to send me a P46 to fill in? I may not work any hours for my previous employer some months, but then on another month I may work 11 hours or up to 44 hours, its varies if they need me or if I want to pick up any extra hours.

Thanks
Amy

147

Theresa

I have been working for my employer since September 2010 earning around £60 a week and pay no tax or nationl insurance. I never completed a P46 when I started and was told that I would be put on the company’s tax return at the end of the year.  My wages are now being paid monthly and I am now being put on their payroll, and I have Ben given a P46 to complete.  I was wondering what date they would use as my start of employment date?  Would it be the actual date I started working for them or the date I was put on the payroll?

148

Diane

Hi,
When I started work for my current employer I didnt have my P45.I signed a P46 and gave them my P45 as soon as I got it. Something went wrong and now I owe the tax office £600.00.
My employers wrote a letter stating that it was from no fault of mine and that somehow my P45 got lost. The tax office is now saying that my employer is liable for the £600.00 as it was their fault. However today I was told by my employer that I still have to pay it because I signed a P46. Is this right,am I still liable?
Many thanks.

149

P Simon Parsons

I shall take the three last post question in one.

Amy - yes ask your employer for a starter checklist to complete (the start checklist replaces the former P46).  You can download ths yourself and complete.

Thersa - Don’t worry about your start date, that is for your employer to declare to HMRC. All you need do is answer the declaration question.

Diane - Everyone potentially has tax to pay. Payroll tax deducted is often just an estimate. So either way either yourself or your employer has to pay the underpayment. You will have the money (ok you may have spent it), but if the employer is saying they made an error, then they may find that they have to pay it (which I’m sure they won’t want to do). However, if the employer notified HMRC of the P46 and deducted tax using the correct tax code, then you will have to pay the tax as it is owing.  A bill of £600 implies that you received £3,000 tax free that you should not have done.

150

Shiv

I have recently started a second job and filled in a p46 and am on BR for this employer. At the end of March I quit my first job but am still on basic rate for my current employer. I have tried contacting HMRC via phone and (after waiting over half an hour three times, costing me over a tenner for each phone call!!!) I was told that they did not have details of my current employer and needed references which should have been on my payslip apparently. i now ahve a p45 from my previous employer, if I gave this to my current employer would they be able tto change my tax code for me or will I have to keep phoning HMRC with more details. I am finding this very frustrating as I cannot afford to pay these phone bills and I do not have a landline but obviously I need to change my tax code to recieve the amount of money I actually need.
I get paid monthly and have only had one payslip so far, the next one is due at the end of the week but i have been too busy to phone before this week.
Please help.

151

Holly

Hi I am about to start a new job and have bee asked to fill out a P46, my issue is that I have another job that I work seasonally in between university that I have not terminated yet as my new job has a ten week probation period, on the P46 should I put a cross in box B or box C for my present circumstance?

152

Natalie

Hi there,

I was wondering if you could help me please.

I have been working part-time whilst completing my degree and I am about to start a full-time job. Therefore, I do not have a P45. As my part-time job is only 6 hours per week, I would prefer it if I could be taxed on the BR code on that job, as opposed to my new full-time job. Is there any way that this can be done? Or, will I be taxed on the BR code on my new full-time position and have to reclaim the overpaid tax when I complete my self-assessment tax return next year?

Any advice is greatly appreciated.

153

Emily

Hi there

My main employment is 4 days a week and I am paid by PAYE.  I did some extra work for another firm which when I did once before I invoiced the amount owed and they paid me by cheque. I told the tax office the amount and this was deducted from my tax code.

I did another 3 days there recently but they now say I need to fill out a P46 which I am not sure about. This was a one off, was less than a week and I don’t intend to work there again.

Do I really need to fill a p46 out? Any help would be most welcome.

154

Adam

Hi, was wondering if anyone can help as I am unsure whether to tick box A or B.

I am starting a new job in a months time and this will be my first ever job, I have been on JSA for nearly 2 years now and recently received a letter in the post about my tax and income which stated taxable JSA and yet there was no tax deducted as I do not think I have earned enough (just over 2000) so I don`t know whether to tick box A as there doesnt seem to be any tax deducted or box B as the letter stated taxable job seekers allowance.

Any help appreciated.

155

stephen

Hi

I was working for a company that went bust in august last year (books in) ended up getting no paperwork from them,  since then I have went CIS self-employed and worked for another company, when I was doing my tax return I was told by HMRC I needed to get a P45 from april to august 2012 but the company went bust and my old employer said he could not get me a P45 and that I would have to fill in a P46.

could you please give me some advice on this.

regards
Stephen

156

Kate

I have a question
I have moved to London from Aus and when I got here I worked with a makeup agency for 2 months until I got a full time job at a cafe an because the agency work was temporary I just stopped accepting any shifts and didn’t properly resign. I then recieved my first monthly pay from the cafe and I got taxed heappppps because my tax ccode was BR. So I called to enquire not really understanding any of it. They told me I need to send the p45 from the agency to them and they can refund me the overpaid tax for the month. Though on the pone I told them I had resigned from the agency when I started y new job but truthfully I just stopped doing any shifts. I emailed the agency and resigned officially once I got off the phone and requested a p45. When I send it off will I still get a refund of the overpaid tax for the month?

157

Charlotte G

Just a quick question,

I am 18 years old and working 2 jobs. i have just finished my final year at college/ A levels, and i have been getting taxed for my higher earning job. i work here mayb 3 times a week maximum from 9-5. and my other job 3 days a week for 2 hours.

Although i am relatively new to this job (the one with the longer hours, as stated above), and i have only been paid once, i have been taxed 20%... i dont remember filling in any forms and cannot remember handing over my P45.

What would you suggest i do in regards to not being taxed any more. And also how would i go about this?

Guidance would be much appreciated as i am trying to sort my tax out this week to stop this from reoccurring each month.

Thanks,
Charlotte G

158

Rebecca

Please can anyone help? i am so confused. i rang the tax office and they weren’t really helpful.
I finished my last job on 8-8-13. I started my new job on 13-8-13 the start date was earlier than anticipated due to DBS checks coming back quicker than expected. I have not received a p45 yet, so filled in a p46 and ticked box B. I will be paid for the 1st week of august from my previous job on 10-9-2013. I will be paid for the remainder of august from my new job but not until October as they are having to amend my start date, but will be paid my basic September wage on 15-9-2013.
Will I be emergency taxed in septemer from my new job?

159

Lorna Bruce

My daughter is 15 years 4 months and has just started a part time job, here employer has asked her to fill in a p46. Aa she is not 16 years she does not have a national insurance number does she need to complete tax forms?

160

P Simon Parsons

Hi Lorna

Simple answer - Yes - complete the P46, leave the National Insurance Number field empty.

But do supply full name, date of birth and gender.

Simon

161

Scott pavey

I left my job on the 27th of last month my employer took a few weeks to give me my p45   It is not the usual blue one   He says this is a computer generated p45 from sage is this legal also no wage slips were given to me each month and I had to insist he gave me them which he finally did but the info on them is wrong and look very dodgy what do I do as I have started a new job and don’t know if I can use this supposed p45 to give to my new employer

162

P Simon Parsons

P45 are A4 sized and black and white - they are P45s and can be used for the new employment.

There is a legal requirement to provide employees with a pay statement when paid. It is an employment right. However, there are exemptions (but very few) for a few types of employments (such as Police Officers).

163

Scott pavey

Thank you for your reply. Where could I find an example of the p45 online to compare it to

164

Andrew

Hi

I am self employed and during the quiet period have a temp job for 12 weeks till end of November.
The business does not turn over large amounts about 2k a year.

It’s still going during this time but mostly sell to family and friends.
Which box should I tick please on a p46

165

patrick

is the employer obliged to adhere to P46 declaration ?

ie if someone ticks Box A- no previous employment.

But theemployer knows that the starter had worked in the previous month elsewhere ( from application form )

166

Claire

We are a 1 year old business and want to hire a Saturday girl - She is 16. We have agreed that she will earn £25 for the time she works which we will pay her in cash after she has finished each week.
I have never been employed (self employed all my life) or employed anyone and we need to account for the money we give to her in our accounts which is not a problem, but need to know if we must issue a p46 and if we need to send a report of her wages to the Inland Revenue and if so how often. We don’t want to get it wrong or give ourselves too much hassle. All we want is some help each week for 2 hrs, this seems totally overkill. She doesn’t do any other kind of work.
Thanks for listening.

167

kara

I am a supply teacher. Two agencies want me to sign p46 forms on the same day I register for work with them. I have been self employed up until now.  How do I know which agency to sign the box B on the p46 - as I do not yet know which agency will find me most work?

168

anna

an agency is telling me i dont need a p46 to register (or p45)...they instead ask me the same questions froma p46 on their own stationery….is that legal or a bit shady? thanks

169

P Simon Parsons

Hi Anna

An employer may use their own form to obtain answers to tehj new employee questions (formerly the P46).

170

claudius fernandes

hi,
i have recently got a new job and was given induction and other companies formalities and in that i submitted p46 to the new employer. i did notify my previous employer that i leaving the job but instead went on holidays. being the new job very hard, ive decied to join my previous employer. my question is : will my previous employer get any information that i had started a new job since ive submitted p46?

171

claudius fernandes

hi,
i have recently got a new job and was given induction and other companies formalities and in that i submitted p46 to the new employer. i did NOT notify my previous employer that im leaving the job but instead went on holidays. being the new job very hard, ive decied to join my previous employer. my question is : will my previous employer get any information that i had started a new job since ive submitted p46?

172

P Simon Parsons

Your employer receive no information about other employment from HMRC.

All they may receive is a change of tax code notice which occur for many reasons.

173

Lily

Hi
I work for UK employer but I have moved to work from France for an unlimited period of time. I am registered as a non-resident.
Before moving abroad my contract was amended and it states the costs relative to employment while in France would be added to my net salary.
However, my employer fails to do so and does not pay me the full amount of contributions.
Is there anything I can do as my contract is not respected?
Who shall I contact to solve that issue please ?
Many thanks in advance for your support.

174

Rex

Hello,

I am starting a new employment but have lost my P45 and not keen to contact my old organization for a new one. Will it be ok to just ask for a P46 from my new employer and what is the downside to that please?

175

Nims

Hi I hope someone can advise me.. My current job consists of 30 hours a week. But now I will be changing my hours to 4 hours a week. In addition to this I will be taking on a 2nd job which will be 37.5 hours a week.

So basically my first job will entail 4 hours a week. (Part-time)
My 2nd job will be 37.5 hours a week. (Full-time)

With my 2nd job on the P46 do I tick box C to say that I will be doing 2 jobs? As the 2nd job will be paying more, I want to state that this will be my main job as opposed to the part-time job being the main job.

What percentage will I get taxed? from the 1st and 2nd jobs in total?

Thanks anyone!

176

P Simon Parsons

HI Nims

No matter what you tick on the P46 you are likely to pay tax at 20% on every penny. You need to contact HMRC and they may be able to share your (from April 2014) £10,000 tax free pay allocation across both employments. But don’e expect anything automatic.

So the answer tick box should probably be C, but then phone the friendly HMRC helpdesk and they should be able to transfer all or some of the allowance from hte otehr employment across to your new one. When speaking to them you need your National Insurance Numb er and the PAYE Tax References for both your employers (although the HMRC may at least be able to see the current employer on file for you).

177

S. Barreto

Hello

I am EEA national category and arrived in the UK to start my new career last October, 2013 and since then unemployed. During the last 5 years until Sept, 2013 - I was working in Singapore.

Recently, I was short-listed for a new job offer from NHS trust and they requested to present all the duly filled forms and docs on my final interview day, next month.  Pls advise in absence of P45 form, should I need to submit the P46 form to NHS with my previous employer details ? I have all my payslips from my last employer. My present status is “A” category i.e. this is my first job since last 6 April and not receiving taxable Jobseeker’s or any allowance.

178

S. Barreto

Hello

My previous last employment until Sept. 2013 was in Singapore.

Recently, I was short-listed for a new job offer from NHS trust and they requested to present all the duly filled forms and docs on my final interview day, next month.  Pls advise in absence of P45 form, should I need to submit the P46 form to NHS with my previous employer details ? I have all my payslips from my last employer. My present status is “A” category i.e. this is my first job since last 6 April and not receiving taxable Jobseeker’s or any allowance.

179

P Simon Parsons

http://www.ceridian.co.uk/connection/articles/guidance-for-employers-on-the-new-starter-checklist-previously-p46-form/

An updated version of this article is available on the link above.

180

P Simon Parsons

Hi S. Barreto

Your new employer should give you a new starter checklist form to complete if you do not have a P45. Else you can obtain the form yourself and prepare.

The New Starter Checklist replaced P46.

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