RTI starter informatio

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.