Working for someone else (employed)

If you work for someone you are 'employed'. The person you work for is your 'employer'. Your employer takes Income Tax and National Insurance from your wages and pays it to HM Revenue & Customs (HMRC).

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Forms when you start work

When you first start work in the UK, your employer will ask you for some information or give you a form to fill in from HMRC called 'P46 Employee without a P45'. The information you tell your employer or put on the form will help make sure you pay the right tax. If HMRC needs more information they will contact you.

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How to check how much tax you have paid

You will get a payslip each week or month from your employer. This shows you how much Income Tax and National Insurance you have paid in that week or month.

After the end of the tax year (5 April) your employer will give you a document called a 'P60 End of Year certificate'. This shows your total pay for the year and how much tax and National Insurance you have paid. Your employer must give you the form P60 by no later than 31 May if you were working for them on 5 April.

To find out more about tax and National Insurance if you're employed, read our guide by following the link below.

Find out more about employee tax and National Insurance

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Your right to the national minimum wage

By law your employer has to pay you at least the national minimum wage. There are different minimum wage rates for workers in different age groups. Rates may change each year. Read our guide below to find out more.

More about the national minimum wage

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Forms when you leave work

When you leave a job your employer gives you parts 1A, 2 and 3 of a form called a 'P45'. It's a record of your pay and the tax that has been deducted so far in the tax year. It shows:

  • your tax code and PAYE (Pay As You Earn) reference number
  • your National Insurance number
  • your leaving date
  • your earnings in the tax year
  • how much tax was deducted from your earnings

When you start a new job, or claim Jobseeker's Allowance, you give parts 2 and 3 of the form to your new employer or to the Jobcentre.

Find out more about form P45

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Contacting HMRC when you leave the UK

If you have left or are about to leave the UK you must tell HMRC. If you're not required to fill in a tax return, you'll have to complete form P85 Leaving the UK - getting your tax right. HMRC will use the information on the form to send you any tax refund you're owed and work out if you'll become non-resident. It's important you enclose parts 2 and 3 of form P45 if you have one as HMRC will not be able to make any tax refund due without them. You'll need to send the original versions - photocopies won't be accepted.

If you're leaving the UK to work full-time abroad for a UK based employer for at least a complete tax year, you'll need to fill in a tax return as well as a form P85.

Go to form P85

Do you need to complete a tax return?

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More useful links

Jobs - learn about your rights from GOV.UK (Opens new window)