Useful forms from PAYtEc Online

P45: This form that tells us what gross and tax your employee has had during the current tax year. The form also gives other crucial data such as NI Number, Tax coding and Name and Address. The employee is given the P45 by their former employer or job centre and is instructed to give parts 2 and 3 to you, the new employer. The employee must keep part 1A for their own records.

P46: This form is used when an employee does not have a P45. An employee without a P45 will be taxed at basic rate tax (2006/07 22%) unless they sign a P46 notice of new employee form. The form is designed to establish the appropriate tax rate for an employee by asking the employee to tick the box that best describes their situation. It is vital that all of the fields are completed with particular reference to National Insurance Numbers and dates of birth. A copy of the form is available here in pdf format. The form may be reproduced under the terms of the Crown Copyright.

P38(s): This form is for students that work out of terms time only. The student signs to say that they will not be earning more than the single persons tax allowance (2006/07 £5039) in the current tax year. The student must sign a new P38(s) for each new tax year. This form can not be used for any other purpose and is not recommended unless it is certain that the student will stay below the tax allowance threshold and be paid out of term time only.

FBI 2: The FBI 2 form gives us your authority to deal with your payroll matters directly with HMRC and enables us to submit your payroll year end via the Internet. Form FBI 2 is available here in pdf format. The form may be reproduced under the terms of the Crown Copyright.

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