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