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The Book-keepers Forum (UK) -> VAT, Payroll & Tax -> P46 submission
Post Info TOPIC: P46 submission
MarkL


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P46 submission
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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

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Zoe


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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

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MarkL


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Thank you for your quick reply.

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RobH


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

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Rob
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