PAYE73020 - PAYE operation: simplified deduction schemes: employee leaves


When an employee leaves, the employer will send in the deduction card P12 to the Tax Office. The Employer section will send a report on form P12R to the PAYE section showing

  • Total pay and tax
  • The first and last pay days
  • The name and address of any new employer

The PAYE section must

  • Use COP Movements Function ML to enter the
  • Date of leaving
  • Week or month number for the date of leaving
  • Operated code on a Week 1 or Month 1 basis
  • Pay and tax figures
  • Write to the new responsible office and ask them to use COP Movements Function MA where the details of the new employer are shown
  • File the form P12R from the Employer section in the P45(1) box

Or, if a repayment claim is received

  • Use the details on form P12R to calculate any repayment

And

  • File the form P12R from the Employer section with the claims papers