Tax Code

[wood1e2]

For the new tax year, what tax code do i use for an employee, who has not received a new tax code from HMRC?

his tax code for last tax year reflected the car and fuel he receives, nothing has changed for this new year.

[elainec100@cheapaccounting]

For employees where you haven't received a form P9(T) and for whom you don't have an unused P6 (see later sections):


carry forward the authorised tax code from their last year's form P11 to their new tax year's P11
apply the instructions from form P9X

If you have received a form P9(T) for an employee, or you have an unused P6 for them which arrived too late to use, follow the guidelines in the sections below.


from here:


http://www.hmrc.gov.uk/paye/payroll/year-start.htm#3

[wood1e2]

Sorry being dim today, does that mean just use last years tax code for him?

[Tom McClelland]

Sorry being dim today, does that mean just use last years tax code for him?

In practice, in the absence of instructions to the contrary:



Remove any wk1/mth1 indicator
If the code ends in L add 44 to the numeric part of the code. eg 603L becomes 647L or 100L becomes 144L
If the code doesn't end in L then leave it unchanged

[wood1e2]

Thanks for that I will leave as is, and get on to the tax office :)