P60 for multiple employments?

P60 for multiple employments?

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I have a client who I do payroll for and this is the first time that I will be doing payroll year end. The client has a number of employees, whose work with my client isn't their main employment.

I just wanted to clarify that I will be doing the right thing by issuing these employees with P60's for their employment with my client. i.e. they will end up with two P60's, one from myself and one from their main employer.

I have looked on the HM Revenue & Customs Website, but couldn't find any information regarding P60's for employees in multiple employments.

Thanks
JLA

Replies (10)

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By thepayrollsite
23rd Apr 2008 17:52

No P60 for employees who left before 5th April
To answer F Fern's question:
"By 31 May 2008 give a form P60 to each employee who was working for you at 5 April 2008 and..."

http://www.hmrc.gov.uk/employers/end_of_year.htm#7

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By User deleted
04th May 2007 16:33

Certainly
Employees should get a P60 from each employer for whom they have worked during the tax year. This applies even when an employee has left during the middle of the tax year.

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By NeilW
03rd May 2007 19:11

Yep.
There is one P60 per employment. As long as the employments aren't linked in any way you can forget the other employment exists.

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By User deleted
04th May 2007 15:45

The other side

Think of it from the employees view point - if they received a SATR, they would need a P60.

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By User deleted
04th May 2007 16:46

Leavers

My understanding was that leavers got a P45 and there was no obligation to provide a P60 to ex employees who left during the tax year.

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By User deleted
04th May 2007 16:57

Now I'm confused!
TK

I thought that P60's were only for employees that are still employed by a company on 5th April. Any employees who left during the year don't need one as the relevant details will be covered by their P45.

Is this not correct?

Many Thanks

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By User deleted
04th May 2007 17:12

You don't have to..
You don't have to give a P60 to anyone who left during the year, but you do still have to send HMRC two copies of form P14 if you are doing the payroll manually. Form P14 is a carbon copy of the P60 and in the old days was attached to the P60 and self carbonated. Why it was given another number I do not know - to confuse mainly I think.
So, in summary
Manual payroll - do the p60 and 2 x P14 and then throw away the P60 for leavers. Send 2 x P14 to HMRC.
computerised payroll - don't need to print a P60 for leavers.

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Euan's picture
By Euan MacLennan
04th May 2007 18:22

Keep a P60 for everyone
It may not be a legal requirement, but it is a good policy to print off (if you are using a computerised payroll) a P60 for everyone including leavers and keep them on file so that you can look up the details and send copies (clearly marked as such) if requested. After all, it costs nothing as the Revenue provides the stationery for free.

In theory, if you have a computer system, you can always restore a backup from an earlier year and print off a P60 if you need it, but the reality is that payroll programs are updated twice a year and the current version may not be able to read the earlier year's data. It is safer to have a copy on paper.

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By pauljohnston
05th May 2007 08:55

P60s for Leavers
Firstly as I understand it they should never be issued since as said before a P45 providest his info. Euan has suggested printing off the P 60 anyway in case this is needed when the P 45 data is lost.

The same info is on the P14 and the issue of P60 would be wrong So I agree that a copy P14 be kept but not so sure about the keeping of a P 60 in this instance.

With regard to the issue of duplicate P 60s I thought this was not allowed by HMRC regulations. Sending a photocopy of the original is another matter.

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By thepayrollsite
08th May 2007 14:22

P14 and P60 are not quite the same
Between you all, you seem to have covered the answer thoroughly.

EL raised the question of why there are two separate forms for P14 and P60, which I can clear up...

It is a little known fact that there are a few fields on the P14 that don't come through on the carbon copy, as they are omitted from form P60.

They are:
- Date of birth
- Total of employee's and employer's NI Contributions
- SSP
- Start Date
- Leaving Date

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