P45 or P46

andreauk2009

My old employer gave me a period of gardening leave, but salary has not been remitted yet because this is due at the end of the month.

In the meantime I have been offered a position that I will commence on Monday.

The new employer asked for the P45. Given the situation above, is the old employer able to issue it? Or can this be processed only when salary is paid?

Wouldn't be easier to compile a P46?

Finally, does a P45 include the last day of employment? And if so, will this be the last effective working day, regardless the gardening period?

Thanks

DomRavioli

1. You won't get a P45 until after your last wage - it has your tax and income details on.
2. you can fill in a P46 to cover you until you get your P45 through - you may be put on basic rate tax however as the P46 can take time to process.

A P45 covers payments; usually you are paid in arrears, so I don't know what you mean by "include the last day of employment"; it covers your remuneration.

tizerbelle

If you are on gardening leave you are still employed by your old employer. Do they know you are starting a new job?

During gardening leave they can call you back to work at any time they choose. Its called gardening leave, as you're not supposed to go any further than your garden in working hours during that period as you are still employed by them.

Its highly unlikely they will do a special payroll run just for you to generate a P45. And if you ask, they may enquire why and decide they are not paying you till the end of the month.

Here's what a P45 looks like and includes http://www.hmrc.gov.uk/forms/p45.pdf

chrisbur

Filling in a P46 (or starter checklist as now called) will allow your new employer to use the emergency tax code. Your old employer may be processing your last wage in the same tax month as the new employer is using the emergency tax code, if this happens then you will be getting two tax allowances for that month and so will underpay tax. This will be corrected when the P45 is operated by the new employer and the underpaid tax will then be taken, or if the P45 is not used until after the new tax year starts HMRC will eventually pick it up and probably adjust tax code a little to collect it.

Prothet_of_Doom

tizerbelle wrote: »

If you are on gardening leave you are still employed by your old employer. Do they know you are starting a new job?

During gardening leave they can call you back to work at any time they choose. Its called gardening leave, as you're not supposed to go any further than your garden in working hours during that period as you are still employed by them.

Not strictly true in all cases.

My previous employer made me and 44 others redundant, but I was on 3 months notice, but obviously they didn't want those 45 people on site, and they didn't want to be seen to preventing them moving on, and they insisted that the 3 months pay couldn't be paid as redundancy (so I paid tax and NI on it :mad:), but they declared that unless we appealed the redundancy, they were happy that they would waive thier right to call us in.
Other people gave thier next employer a P46, but I went and formed a ltd company, and went contracting, but didn't pay myself until I got my P45.

They had a problem with something I'd been working on, and I agreed as a matter of goodwill, to come and look at it, but took 1/2 day off from the contract I had got, (loosing £125 in the process). Had I taken a permanent job, I'd have have to taken it as holiday or done it at a weekend, but I did it to show the management that they'd picked the wrong man:beer:

Clearly the OP has 2 issues.
1- just give in a P46
2-Decide how you will deal with the fact that they might call you back, perhaps an informal chat with HR - as I say they won't want to be seen to be preventing you moving on

andreauk2009

DomRavioli wrote: »

A P45 covers payments; usually you are paid in arrears, so I don't know what you mean by "include the last day of employment"; it covers your remuneration.

Well I was after to know whether there is any field that indicates when it was the last day of employment, which it doesn't seem the case.