Tax code query for student.

laudan

Son is 17 & at college & works part time. He used to work for a football club on match days only but recently started new job working 16 hours/wk & £4.50/hour. He completed a coding claim form at his old job so has not been taxed, he is paid in arrears & is still waiting for his P45.

My question is at the moment while waiting for his tax code he is taxed at his new job on BR so is paying tax. I know the tax office will refund any overpayment of tax in previous tax year but will new employer accept tax code on P45 if its for previous tax year.

Thanks

Savvy_Sue

No, I don't think they can accept a P45 from a previous tax year, however if he completes a P46 at the new job and gives that in, it should get his tax code sorted and what's due refunded, assuming he can go for the 'this is my only job' option.

Having said that, is it the P46 which is being phased out under RTI? But the employer can supply the necessary info to HMRC. I hope one of the experts will be along shortly, although we're all feeling our way with RTI!!!

jimmo

I am definitely no expert on PAYE as it is today but I am afraid that something has already gone wrong with your son’s new employer. If this is now his only job there is no way that he should be on Code BR.

For 2012/13, at worst he should have been on code 810 W1 (week 1). For 2013/14 he should be on code 944L.

As he is on code BR either he has done something wrong or his new employer has but, not knowing the answer to that it is impossible to anticipate what will happen next.

This seems to authorise employers to adjust and use a previous year’s coding but whether they will may be a different matter.

http://www.hmrc.gov.uk/payerti/employee-starting/new-emp-info.htm

I would suggest that once he gets his P45 from his former employer he give it at least a week or 2 and then contact HMRC to get it all sorted out.

CLAPTON

first thing he needs to phone HMRC and say he has only one job and can they put him on a normal tax code for this tax year 2013-14

for 2012-13 best to wait until he has the documentation P45 / P60 and then contact HMRC for a tax refund if applicable .. he may want to post the figure on this board and people will be able to work out his situation.

laudan

Thanks for the replies.

I think the reason he is on BR is that technically in March he did have two jobs as he had to do a work trial & induction before they confirmed his employment with his new job. He also had to hand his uniform back as the cost was originally deducted from wages & has to be paid back to him.


We will wait for the P45 then contact the HMRC as suggested.

Thanks again