I have a new starter who does not have a P45.
It is a student. However, says it is not only or main job?
Therefore A,B & C (P46) are all not relevant.
What do i do?
Greg
Replies (3)
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Form P38s
Look at form P38s and see if this is applicable - it's specifically designed for students to certify not that a particular job is their main one, but rather that their total tax year income is less than the personal allowance.
Form P38s may be found on the IR-supplied employers CD-ROM.
PS. If P38s is completed, then form P38A has to be completed with figures when the P35 is completed.
Use BR
If the employee hasn't ticked any of the statements on the P46 and/or hasn't signed it, you use tax code BR (cumulative).
Fill in the rest of the P46 as normal and send it to the tax office when you first pay the employee.
The rationale behind using BR is that by not ticking box B the employee has in effect declared that they have another job and the presumption is that they are receiving their tax-free allowance via the tax code operated by that employer.
P38(S) for Holiday job
If the student if working now, then the P38(S) route is unlikely to be appropriate.
The form can only be used when students are working during their vacations. It can't be used in respect of jobs during term-time such as evening and weekend work.
Neil.