HMRC New Starter Checklist - Section 8

deanonumber10

I'm in the process of filling in a new starter form for a new job. I have been out of work since March 10th 2023 and not sure which statement in section 8 applies to me. I have recevied jobseekers allowance and universal credit during this time so don't seem to fit into any of the categories. Can anyone help?

Statement A - This is my first job since 6 April and since the 6 April I have not received payments from any of the following:• Jobseeker’s Allowance• Employment and Support Allowance• Incapacity Benefit

Statement B - Since 6 April I have had another job but I do not have a P45. And/or since the 6 April I have received payments from any of the following:• Jobseeker’s Allowance• Employment and Support Allowance• Incapacity Benefit

Statement C - I have another job and/or I am in receipt of a State, workplace or private pension.

Thanks in advance

chrisbur

Statement B When you get P45 from Jobseekers hand that to employer, in the meantime you will be on the emergency tax code on a non-cumulative basis so taxed each payday on earnings over aprox £1048 a month  or weekly equivalent.

Dazed_and_C0nfused

Why doesn't B apply 🤔

deanonumber10

I thought because it had been March since my last job? Or does this new job which I am about to start count as 'had a job'?

deanonumber10

Just re-read it and seen And/or so yes must be section B. Not the clearest wording or its just me having an off day. Thanks to both of you for you help.

eskbanker

No idea why they choose to use "and/or" if what they really mean is just "or" (satisfied if either or both conditions apply)!