I have a part time employee who has recently been made redundant from her primary job.
Her other employer was applying her tax allowance code e.g. 672L and would have been doing for April-June (3 months). I have always had her in my payroll system with a code of BR (Basic Rate) and have been deducting tax at the basic rate.
Now that she is no longer with her other employer and I am her sole employer, I assume it is my responsibility to take on the Tax Code and start provisioning for her allowance when I calculate her monthly pay.
Can anyone offer advice on what I need to do e.g which forms does she need to provide me with, where do I record her previous employment pay, etc etc.
I would imagine that she needs to tell HMRC that she wants her PAYE code reallocating to your employment.
After all, she could also work for someone else who may do the same. I'm not saying that's the case, but you have to do as HMRC instruct to avoid this type of scenario.
Your employee should contact HMRC and inform them of her sole employment - they will issue you with a coding notice if it to change. Until then, you apply the code you currently use. HMRC inform of coding changes, not the employee.
The HMRC have stated that her tax code is 747L and that they would send me a notice. The code on her P45 is 751L and she has paid approx £260 tax - so the revised code looks to be correct.
I have yet to see any notice from HMRC. Do I have to have her details recorded under my HMRC Govt Gateway login in order to get the notice sent to me?
