Starting the tax year – Frequently Asked Questions

 

Need more help?

If you have any other questions about starting the tax year which have not been covered you can get more help by calling the Employer Helpline on 0845 7 143 143, or you can send an email and we will reply within 2 working days

Q. What changes do I need to make to my employees’ tax codes for the new tax year?

A. You may receive a form P9(T) for one or more employees which gives new tax codes to be used in the following tax year. But you will not receive a new tax code for every employee. If you have received a new tax code for an employee on form P9( T) then you must use the code shown from 6 April.
For all other employees please follow the guidance on form P9X (PDF 45K).

More information is available in Helpbook E11 Starting the tax year.

Q. What will I need to start the new tax year?

A. What you will need depends on your own particular circumstances. But you should now have received the Employer CD-ROM 2008 which contains everything you will need to start the new tax year. You can order any additional stationery from the Employer Orderline.

Q. Will I need to use new taxable pay tables?

A. You should use the taxable pay tables which are marked ‘Use from 18 May 2008’ up to and including 6 September 2008. You will need to use these Tables B-D (PDF 124K) or Calculator Tables (PDF 78K) from 18 May 2008. At the end of April you should have received an updated version of the Employer CD-ROM which included these tables, but it also contains calculators which you can use instead of the tables. You can begin using the P11 Calculator as soon as you receive the updated CD-ROM as it will automatically use the correct rates on the correct date. But if you prefer to use the PAYE Tax Calculator you should begin using this from 18 May 2008. From 7 September 2008 you will need to use the revised Tables B-D(PDF 89K) and revised Calculator Tables(PDF 67K). A revised version of the CD-ROM will be issued in August 2008 which will contain these tables and a revised P11 calculator.

Q. What are the new rates for Statutory Payments?

A.

Q. What tax code do I use for a new employee who gives me a P45?

A.Use the detailed guidance in the Helpbook E12(2) PAYE and NICs Rates and Limits from 18 May to 6 September 2008 or from 7 September use Helpbook E12(3) PAYE and NICs Rates and Limits (PDF 137K)

Q. What changes do I need to make to my employee tax codes after the Budget?

A. We will send you an updated Employer CD-ROM after the budget which includes a P7X (PDF 38K). Follow the instructions on the P7X (use from 18 May 2008 to 6 September 2008) (PDF 38K) to change your 2008-09 code numbers and use P7X(2) (from 7 September 2008)(PDF 57K)

Q. What in-year forms can I send online?

A. You can now send a range of in-year forms online. More information is available from Doing it Online in Practice.

Q. When do I have to send in-year forms online?

A. Employers with 50 or more employees must send P45 (3), P46, P45(1) and pension notifications online from 6 April 2009. Employers with fewer than 50 employees do not need to start sending in-year details online until 6 April 2011.