PAYE13126 - Coding: coding: general principles: personal and domestic employees (Action Guide)

1.

When you need to change the code of an employee dealt with under the simplified deduction scheme you should

• Enter the new code and free pay on a fresh card P12
• Send the card P12 to the employer
• Ask the Employer Unit to let you have the details shown on the old card when they receive it

When the Employer Unit receives the old card P12 from the employer they should complete form P12R

On receipt of the old card P12 from the employer, the Employer Unit will complete form P12R. This will show

• The pay and tax details
• The first and last pay days

2.

When you receive the P12R from the Employer Unit check pay and tax details against the current tax code

3.

Where tax is overpaid

• If the new employer is operating a cumulative code, tax will be repaid by new employer
• If the new employer is operating the code on a Week 1 basis and a refund is due because of past errors, you must make that refund