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
