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Post Info TOPIC: Payroll Checklist
NA_AA


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Posts: 501
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Payroll Checklist
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Hi,

 

Please can you tell me whether the list below is correct and complete for all the payroll duties / requirements for HMRC

 

Form

When to use

P45 Part 1

When an employee leaves your business.

P45 Part 3

When a new employee starts.

P46

When a new employee starts, but has no P45 from their previous employer.

P46(Pen)

For sending details of a new pension or annuity that you start to pay.

P46(Expat)

For certain employees seconded to work in the UK.

P60

To be issued to all employees at the end of the year

P11

To be maintained throughout the year recording employees pay and deductions made

P14

To be completed by using information from P11

P35

Employer to provide details of all employees and the amount of income tax and NIC deducted

P11D

Records details of any expenses / benefits for employees earning more than £8,500

P9D

Records details of any expenses / benefits for employees earning less than £8,500

P11D(b)

To record the total amount of NI on benefits

P46 (car)

Provide details if employee has a company car



__________________

Thanks, Nadia.
Tom McClelland


Senior Member

Status: Offline
Posts: 421
Date:
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Even though you don't file them, you need to keep formal absence records for SSP/SMP/SPP/SAP purposes.

A P32 is useful to show monthly/quarterly monies owing and paid to HMRC.

It is worth noting that P45(1), P35, and P14 must be filed electronically, not as paper documents. P45 other parts are given to leavers and new employer must also file either P45(3) or P46 electronically (and keep paper copy for their own records)

There are other formal obligations that may apply to employers, such as attachments for council tax, magistrates court fines, child support orders, attachment of earnings orders, and Scottish arrestments. Also holiday pay record keeping (required by law, but not by HMRC themselves)

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Life's a reach, then you gybe

 
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