The Book-keepers Forum (BKF)

Post Info TOPIC: P46 submission


Member

Status: Offline
Posts: 20
Date:
P46 submission
Permalink Closed


I have a client who employs some part-time employees who have no other jobs.  The amounts of pay are small so they don't get close to their taxable allowance.  When an employee is taken on they sign a P46 declaring only job and we do the payroll.  However, one of these employees has left 3 months after starting.  They haven't reached the PAYE or NI threshold so I haven't sent the P46.  Now though they have a P45 should I send that on its own?  Send both or neither?

Mark

__________________
Zoe


Senior Member

Status: Offline
Posts: 218
Date:
Permalink Closed

I would send both so that there are no gaps in the national insurance record with HMRC. Although they haven't earned enough to pay tax or NI, they are still earning so are theoretically paying NI at 0%.

Kind regards

Zöe

__________________

Seahorse (UK) Limited - Support for Bookkeepers and Accountants
www.seahorseuk.co.uk
01268 417631
Starting a Bookkeeping Business



Member

Status: Offline
Posts: 20
Date:
Permalink Closed

Thank you for your quick reply.

__________________


Expert

Status: Offline
Posts: 1963
Date:
Permalink Closed

I always send the P46 in irrespective of whether they are likely to earn above the thresholds. I think it is best practise personally.

__________________
Rob
www.accounts-solutions.com
Page 1 of 1  sorted by
 
Quick Reply

Please log in to post quick replies.

Tweet this page Post to Digg Post to Del.icio.us
Members Login
Username 
 
Password 
    Remember Me  
©2007-2024 The Book-keepers Forum (BKF). All Rights Reserved. The Book-keepers Forum (BKF) is a trading division of Bookcert Ltd. Registered in England Company Number 05782923. 2 Laurel House, 1 Station Rd, Worle, Weston-super-Mare, North Somerset, BS22 6AR, United Kingdom. The Book-keepers Forum and BKF are trademarks of Bookcert Ltd. This forum is a discussion forum only. There will usually be more than one opinion to any question and any posting should not be viewed as a definitive solution. No responsibility for loss occasioned to any person acting or refraining from action as a result of any posting on this site is accepted by the contributors or The Book-keepers Forum. In all cases, appropriate professional advice should be sought before making a decision. We reserve the right to remove any postings which are offensive, libellous, self-promoting or engaged in covert marketing. We will not notify users of removals. The views expressed in the forum posts are those of the individual and do not necessary reflect or agree with those of The Book-keepers Forum. Any offensive or unsuitable posts will be removed by the moderators. Any reader of this forum can request for a post to be looked into by sending an email to: bookcertltd@gmail.com.

Privacy & Cookie Policy  About