PAYE CHECKLIST
Have you contacted the new employer’s helpline? Have you received the following? (most of the following can be found on the free Employers' CD-ROM)
- Notice of your PAYE and Accounts Office reference numbers
- Tables A, SR B to D, and NIC tables
- Day-to-day payroll - Employer's help book (E13)
- Further guide to PAYE and NICs (CWG2)
- Expenses and Benefits - A Tax Guide (480)
- P11D Guide
- Class 1A NICs on Benefits In Kind - A Guide for employers (CWG5)
- Class 1A NICs on cars and fuel - Employers manual (CA33)
- National Insurance for Company Directors (CA44)
- What to do if your employee is sick (E14)
- Statutory sick pay - Employers manual (CA30)
- Pay and time off work for parents (E15)
- Pay and time off work for adoptive parents (E16)
- Employee travel - A Tax and NICs guide for employers (490)
- Working tax credit paid with wages (E6)
- Collection of student loans - Employer's guide
- Stakeholder pensions - A guide for employers
- Payroll giving - A guide for employers
Have you familiarised yourself with the following forms?
- P11 Deductions working sheet
- P14/P60 End of year summary
- P11D Return of Expenses Payments and Benefits
- P35 Employer's annual return
- P38A Employer's supplementary statement
- P38S Student Employees
- P45 Details of Employee Leaving
- P46 Notice of new employee
- P46(Car) Car provided for private use
- P46(Pension) Employee now paid occupational pension
Articles and Referential Resources:
