PAYE73035 - PAYE operation: simplified deduction schemes: new employee

New scheme

The Employer section will

• Set up a new scheme
• Prepare a card P12, and send it to the PAYE section

On receipt of a card P12 for a new scheme you must

• Trace and set up the taxpayer record in the normal way
• Complete the card P12, including the tax code
• Return the completed card P12 to the Employer section, who will issue it to the employer by first class post

Existing Scheme

An employer who is already operating a simplified deduction scheme will send you form P16A and form P45(3), if one is provided by a new employee.

Where the information provided is incomplete ask the employer, preferably by telephone, for the outstanding information. If the information cannot be obtained immediately, or it is necessary to make enquiries, issue a deduction card P12, by first class post, showing free pay appropriate to the code specified for emergency use as a temporary measure without delay.

‘New Employee (Action Guide)’ at PAYE73036 gives instructions on what to do on receipt of form P16A.