We were all ready to submit our annual form P14/P35 return online on Tuesday 18 May when a digger working outside our offices went right through the main telephone line and cut us off from the Internet. Normal service was not restored until late on Friday the 21st. The payroll manager stayed back to submit our return that night. Will we be penalised for being late making our return?
Question 1 on a form P35 asks us whether we’ve sent a form P14, or completed and retained a form P38(S), for everyone we’ve paid during the tax year. If the answer is “No” we have to submit a form P38A. I don’t understand the significance of question 1 and what is the point of a form P38A return anyway?
We pay weekly and have a new employee whose P45 doesn’t show their pay and tax figures at the time of termination of their previous employment. What do we do about setting the employee up on our payroll?
We have a requirement of asking every new employee to bring in their form P45 from their previous employer on the first day they start a new job. Employees who do not have a form P45 are asked to complete a form P46 instead. What happens when an employee has signed a form P46 and subsequently gives us a form P45 from a previous employer after they’ve worked for us for two or three weeks (all employees are weekly paid)?
One of our employees who is leaving this Friday has been informed in the offer letter from his new employer that he will need to present his form P45 on the first day of employment next Monday. He insists on being given his P45 this Friday. I should add that employees are normally issued with their P45 when they receive their last payment of week-in-hand wages, in this case next Friday.
