Restaurant Closed down no P45

double-slit

Dear All.
My Nephew when to the the restaurant in central London where he worked for the last 18 months, they informed him there were closing down that day without any notice.
He has not received his P45 and is owed 2 weeks holiday pay, will the restaurant inform HMRC about his tax? or should he write to them.
I understand he will need his P45 for this next employment.

ReadingTim

See this page

You can’t get a replacement P45.

Instead, your new employer may give you a ‘Starter Checklist’ or ask you for the relevant details about your finances to send to HM Revenue and Customs (HMRC).

DCFC79

double-slit wrote: »

Dear All.
My Nephew when to the the restaurant in central London where he worked for the last 18 months, they informed him there were closing down that day without any notice.
He has not received his P45 and is owed 2 weeks holiday pay, will the restaurant inform HMRC about his tax? or should he write to them.
I understand he will need his P45 for this next employment.

Where did you read heneeds a p45 for his next job ?

P45 isnt really needed for a new job. He might end up paying a little more tax than he should do.

System

DCFC79 wrote: »

Where did you read heneeds a p45 for his next job ?

P45 isnt really needed for a new job. He might end up paying a little more tax than he should do.

I don't think the OP was meaning that he cant get a job without the p45 (or maybe they did )

I think its good practice to always have the p45 as it makes things smoother. If its not really needed for work then why bother having a p45 at all?

LittleVoice

john22 wrote: »

I don't think the OP was meaning that he cant get a job without the p45 (or maybe they did )

I think its good practice to always have the p45 as it makes things smoother. If its not really needed for work then why bother having a p45 at all?

If the restaurant has closed suddenly, have they been paying HMRC tax and NI?


The P45 should also include notice pay and pay for holiday accrued but not taken.

andygb

LittleVoice wrote: »

If the restaurant has closed suddenly, have they been paying HMRC tax and NI?


The P45 should also include notice pay and pay for holiday accrued but not taken.

That would be one of my biggest worries as it can severely effect pension contributions.
I had a friend who was caught out like that, having worked for a "one man band" for over a year. The guy folded his business, and it transpired he had not been paying anything to HMRC.

Madbags

Your nephew may be contacted by whoever is going to be handling the liquidation of the business about any further details like pay or P45 etc.


You do not need a P45 to start a new job as others have said. You will complete a P46 or new starter checklist and most likely be put on Statement B and on a W1/M1 tax code until the HMRC provides you or your employer with your new tax code and year to date figures.


As for the company not paying PAYE/NI that doesn't matter. What matters is that they have declared that you are working there in the first place and have been submitting your information to the HMRC on each pay run. Presumably if you have payslips then they have most likely been doing this but you can always check your record with the HMRC.

antrobus

double-slit wrote: »

Dear All.
My Nephew when to the the restaurant in central London where he worked for the last 18 months, they informed him there were closing down that day without any notice.
He has not received his P45 and is owed 2 weeks holiday pay, will the restaurant inform HMRC about his tax? or should he write to them.
I understand he will need his P45 for this next employment.

This might help

Your rights if your employer is insolvent
https://www.gov.uk/your-rights-if-your-employer-is-insolvent

SouthernTeeze

DCFC79 wrote: »

Where did you read heneeds a p45 for his next job ?

P45 isnt really needed for a new job. He might end up paying a little more tax than he should do.

Basic rate tax is more than just a "little bit more." Whenever anyone is basic rate taxed at our place they are normally very upset at the amount of money taken.

OP as long as he completes a Starter Checklist form he should be okay.

anamenottaken

SouthernTeeze wrote: »

Basic rate tax is more than just a "little bit more." Whenever anyone is basic rate taxed at our place they are normally very upset at the amount of money taken.

OP as long as he completes a Starter Checklist form he should be okay.

Whether it is a "little bit more" depends on how much they earn.

Basic rate is 20% and that can seem a lot if the employee does not earn much and would otherwise pay little or no tax because of their tax free allowance.

However if the employee says it is now their only job they should, I believe, gain the benefit of the notional allowance until HMRC confirm the actual tax code to use on a cumulative basis - and any excess tax will be recovered.