Introduction to Income Tax and NICs

Introduction to Income Tax and NICs Starters and Leavers

LEL

–

Lower Earnings Limit

NICs

–

National Insurance contributions

PAYE

–

Pay As You Earn

PT

–

Primary Threshold

RTI

–

Real Time Information

SPA

–

State Pension Age

ST

–

Secondary Threshold

7.3.2 Key forms

CA2700

–

NICs Deferment Certificate

CA4139

– NICs Certificate of Election (formally CF383, CF380A)

CA4140

–

NICs Age Exemption Certificate

Expat Starter Checklist

P6, P7X, P9, P9X –

Tax Code Notification

P45

–

Leavers Statement

Starter Checklist

page 60 of 60

Made with FlippingBook - Online magazine maker