PART 1: DATES, DEFINITIONS AND OBLIGATIONS
LEL as long as at least one employee within the PAYE scheme is paid above the LEL.
P45(1)s - starting in employment Employers receive P45s from new starters and submit starting details to HMRC via the FPS on or before the first time the employee is paid. All employees from 6th April 2013 must answer the statement A, B or C questions on the starter checklist even if they present a P45. Previous pay and tax figures are entered on the payroll and used to calculate pay and tax due but are not submitted to HMRC. See Real Time Information above for more details on the starter process. A new ‘A4’ style P45 was introduced in October 2008 and the ‘A5’ P45 was then withdrawn as at 6th April 2009. From October 2008 Parts 1a-3 of the ‘A4’ P45 were able to be printed in black and white on plain paper where employers were filing part 1 online. P46 - starting in employment with no P45 A form used to capture new starter information for those not providing a P45 and replaced with the starter checklist from 6th April 2014. If an employee fails to complete the form by the time of the first payment being made the employer must submit the starter declaration via the FPS completing it with a statement C default value allocating code 0T on a non-cumulative basis. Where an employee ticks statement C code BR on a cumulative basis should be used rather than 0T/1. Employers can choose not to ask employees to complete the starter checklist as long as they have an audit trail to prove the individual’s personal data. P46 online submission was abolished under RTI the starter data being submitted as part of the Full Payment Submission (FPS). In other words, as with payrolling of BiKs employers are using the FPS as a substitute P45 where required. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS From 6th April 2016 the starter declaration, and any employer created equivalent, has enhanced questions regarding student loan deductions in order to deal with the new Plan 2 loan repayments. From 6th April 2019 a new repayment for Post Graduate Loans will commence for employees who took out such loans when they were introduced in the 2016/17 academic year. The starter declaration has been changed again to allow employees to self-declare their liability to make payments whilst some clarifications in respect of the student loan declarations had been made for 6th April 2020. P46(Car) This form, see PART 2 , TAX, for more details, is designed to inform HMRC that a vehicle has been allocated to an employee or that there has been a change in, or to the vehicle mid year. The form, which can be submitted manually, has to be received by HMRC within 14 days of the end of the tax quarter in which the change occurred. No printing, copying r reproduction permitted. P46(Pen) A form, in use from 6th April 2009 to 5th April 2013, to notify HMRC that an ex-employee from the same employer had joined the pension payroll. The P46(Pen) no longer exists under RTI but the same distinction between pensioners staying with the same employer or in receipt of a pension from a pension provider apply and are submitted to HMRC via the FPS. P46(Expat) A form in use from 6th April 2009 to 5th April 2013 which was used when taking on a worker who had been seconded to work in the United Kingdom (UK) and who would be subject to PAYE. The form is no longer submitted under RTI but the same questions must be asked of the secondee
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