Instructions for the employer
The table below points you in the right direction, but you can also try:
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:
|
Part 6 of the Employer Helpbook, |
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 |