Internet Pay Bureau

Instructions for the employer

Directors - Please enter 'director' in the works or payroll number space in your pay record or P11 Deductions Working Sheet.
This form is your authority, please keep it for at least three years.

The table below points you in the right direction, but you can also try:

the P49 booklet 'Paying someone for the first time' (if you are a new employer) or
the 'Employer Helpbook, Day-to-day payroll, E13'.

Query	Notes	Help and guidance
National Insurance number	Make sure this is on your employee's P11 Deductions Working Sheet or pay record. If the National Insurance number shown on this 'notification' is different to the one you already have for this employee, contact your HM Revenue & Customs office.	Part 4 of the Employer Helpbook, Day-to-day payroll, E13
Deductions Working Sheet P11 or pay record	Note: the tax code (number and letter), and the week or month when you first used the pay record.	Part 6 of the Employer Helpbook, Day-to-day payroll, E13
Tax code with week 1 or month 1	Do not make any refunds with this type of tax code.	Part 1 of the Employer Helpbook, Day-to-day payroll, E13
Tax code without week 1 or month 1	Refunds can be made with this type of tax code. You must work out the tax to take off or refund by using the totals of all your employee's pay and tax since 6 April.	Part 1 of the Employer Helpbook, Day-to-day payroll, E13
Tax code D	Use Taxable Pay Tables D. Do not make any refunds.	Part 1 of the Employer Helpbook, Day-to-day payroll, E13
Tax code NT	Do not deduct tax from payments made after you receive this form, but carry on keeping a record of your employee's pay. Do not make any refunds.	Part 1 of the Employer Helpbook, Day-to-day payroll, E13
Tax code BR	Use Taxable Pay Tables B.	Part 1 of the Employer Helpbook, Day-to-day payroll, E13
Previous pay and previous tax	These must now be added to the totals in your employment.	Part 6 of the Employer Helpbook, Day-to-day payroll, E13
K codes	Please look at the instructions in the Employer Helpbook, Day-to-day payroll, E13	Parts 1 and 6 of the Employer Helpbook, Day-to-day payroll, E13