Just got a total brain block and now totally confused myself!
If you are paying an employee under the tax and NI thresholds is it right you don't have to inform HMRC that they are working for you? or have I made this up!
Quick answer - that would only apply if they ticked box A on the P46 to say this was their only job since 6th April and they are not receiving any benefits. Otherwise they could work every day of the week for different employers but as long as they were receiving less than the threshold they wouldn't pay tax or national insurance.
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Never buy black socks from a normal shop. They shaft you every time.
You've made it up Sue - provided the employee has signed a P46 stating that this is his/her only job you do not have to inform HMRC, you do not even have to send them a copy of the P46 just keep it for your records.
Quick answer - that would only apply if they ticked box A on the P46 to say this was their only job since 6th April and they are not receiving any benefits. Otherwise they could work every day of the week for different employers but as long as they were receiving less than the threshold they wouldn't pay tax or national insurance.
I think this isn't right. If they tick either A or B and they earn below the threshold then you just keep the P46 on file. You only need to start doing the full PAYE P11 folderol with them (or use a payroll system) if they tick box C or they earn above the LEL (in any week)
Logic about multiple jobs doesn't come into it unless the multiple jobs are simultaneous.
