Filing Timetable for Forms P45 and P46 - HMRC clarifies PAYE procedures for starters

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11 October 2007

In the July 2007 issue of Notes for Payroll Software Developers, HMRC published a chart that described the new starter procedures that should be followed in a variety of different situations, such as when new employees provide a P45 that was issued in a previous tax year, or provide a current P45 after the employer has submitted a P46, or after the employer has processed a P6 coding notice. We used that chart at the time to compile an Employer FAQ Filing Timetable for Forms P45 and P46 and it appeared in a newsletter at the end of July.

At the same time we wrote to HMRC with a number of issues that were raised by the chart, including our observation that nowhere in HMRC's guidance are employers instructed to ignore previous employer pay and tax figures on a P45 that was issued in a previous tax year.

HMRC recently replied to our questions and, as a result, the original chart has been updated and reproduced in the latest issue of Notes for Payroll Software Developers. We have accordingly updated our Employer FAQ and the revised version is included with this newsletter.

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