RTI starter informatio
Posted on 08 Jul 2020
HMRC have amended the guidance on the PAYE starter process to reflect customer feedback on starter declarations, to help increase accuracy for individuals with a P45 and more than one job, reports Harris & Co small business accountants.
In such cases, instead of selecting statement C and operating tax code BR, the employer should select statement B and operate the tax code on the P45 - unless the tax code on the P45 is BR, 0T or D prefix - in which case statement C would still apply.
Individuals without a P45, or with an old P45, will continue to complete the starter declaration to confirm their employment situation.
This is effective from 6 April 2013.
The full guidance on employees starting is available from HMRC.
