You’ll need to make some changes in your payroll software if your reservist is mobilised.
If their service will be less than 12 months
Once they’ve started their service:
- put ‘Yes’ in the ‘Irregular payment pattern indicator’ in the next Full Payment Submission (FPS) you send to HM Revenue and Customs (HMRC)
- change their tax code to ‘BR M1’ if they’re paid monthly, or ‘BR W1’ if it’s weekly
If their service will be more than 12 months
Put a leaving date in your FPS and give them a P45. When they’re back from service, give them a new payroll ID.
Don’t put a leaving date in your FPS or give them a P45 if their service was due to be less than 12 months but lasted longer.