Forum

• # 70520
• Mon 02 May 2011 05:39 PM

Hi

I'm in the process of setting up the payroll for a client that has taken on a new staff member.  I've been informed that this client has no P45 as she has other jobs (including self employment).  I was under the impression that as she has other work I should allocate her tax code BR, however,  the employee has been informed by her accountant that this job should have a specific tax code (511L).  

Am I right in thinking that I should allocate tax code BR - and that any changes to this should only done by me on the client receiving a Notice of Coding for the HMRC?

Lucy 

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• # 70523
• Mon 02 May 2011 08:54 PM

LucyC said:

“Hi

I'm in the process of setting up the payroll for a client that has taken on a new staff member.  I've been informed that this client has no P45 as she has other jobs (including self employment).  I was under the impression that as she has other work I should allocate her tax code BR, however,  the employee has been informed by her accountant that this job should have a specific tax code (511L).  

Am I right in thinking that I should allocate tax code BR - and that any changes to this should only done by me on the client receiving a Notice of Coding for the HMRC?

Lucy ”

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• # 70524
• Mon 02 May 2011 09:14 PM

Jeanette said:

If an employee has no P45 then a P46 (not company car) form needs to be filed.  If you are registered for PAYE on-line, when you file the P46 it will tell you what code they should be on.  If you look on the HMRC website, under tax codes explained, it tells you that if a person has more than 1 job then they should be on BR.  Going forward, tax codes shouldn't be changed unless you get a notice of coding.

I hope this helps”

Thanks.  It is as I thought - I just thought I'd better check as it involves upsetting an
accountant!

Lucy
 

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• # 70583
• Thu 05 May 2011 02:58 PM

Was the accountant doing the payroll for this client in the  past or are they registered as their agent?  Because they might have received their tax code notice on behalf of the client hence why they are giving you the code.  However, they should really pass it on to you if you are now going to be doing the payroll.  And I would put the employee on BR until you see an actual coding notice.  You might want to set yourself up as their PAYE agent so future tax codes come to you instead.

HTH, Tara

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• # 70661
• Fri 06 May 2011 05:29 PM

The accountant is that of the employee, not the client or me.  Thus they have never had anything to do with the payroll of the client.  I have no idea how they calculated the tax code which they gave the employee - neither the client or I have had any contact with the accountant in question.  

The payroll is now done, I've completed the P46, and have listed the employee as BR.  I put a note on the payslip that the only way I can alter the code is when advised by the HMRC, and that the employee should contact them if they think they should be on a different code.

Lucy 

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