What is the point of a form P38A return?

27 April 2010

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?

Incomplete pay and tax figures on new employee’s P45

12 May 2009

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?

Form P45 Received Late

25 June 2008

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)?

Issuing Form P45 on the Last Day of Employment

25 June 2008

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.

Issuing a Replacement P45

25 June 2008

We have issued a form P45 to a leaver. He has now telephoned our office to say he has lost this form. Can we issue a replacement?

P35 Reconciliation Not Completed by Date of Final Payment Due to HM Revenue & Customs Banking Operations (Accounts Office)

25 June 2008

We have attempted to reconcile our payroll following the end of the tax year at 5 April but cannot match the payments made to the accounts office against the net total recorded on form P35. We currently pay by BACS and our final year-end payment is due to be received into the HMRC bank next week, by 22 April. What should we do about the payment if we have not been able to resolve what is due by that date?

Reduction of Employee’s PAYE Tax Code

25 June 2008

One of our employees with a company car has just received a major change in their PAYE tax code and they want to know what’s going on. What do we tell them?

Restriction on Higher Personal Allowance

25 June 2008

One of our male employees has just retired, having reached the age of 65. He was led to believe that he would be entitled to the higher rate of personal allowance in the tax year that he retired. However, our tax office has informed him that he is not eligible to receive this due to the figures on the P45 we have issued, why is this so?