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This publication is available at https://www.gov.uk/government/publications/payslips-and-coding-notices-hs208-self-assessment-helpsheet/hs208-payslips-and-coding-notices-2015
This helpsheet tells you where to get information to help you:
- enter the correct pay and tax details in the ‘Employment’ page of your tax return
- if you have decided to calculate your tax
- enter figures in boxes A261 and A269 in the Working Sheet of the ‘Tax calculation summary notes’
- fill in boxes 7 and 8 on page TC 1 of your ‘Tax calculation summary’ pages
Pay and tax details
You might have several documents which show pay and tax details for employments you had in the tax year. If you had more than one employment in the tax year you have to complete separate Employment pages for each – see the Employment notes.
Documents you might have are:
- a P60, ‘End of Year Certificate’ if you were in employment on 5 April 2015 – see the example attached – each employer for whom you worked on that date should give you a P60 by 31 May 2015
- a P45 Part 1A, ‘Details of employee leaving work’ if you left any job during the year – see the example attached – each time you leave a job your employer should give you the relevant parts of a P45 – you should have kept Part 1A and given any other parts to your next employer, if you started a new job in the tax year
- payslips – most employers give employees payslips when their wage or salary is paid – these show details of pay and tax, sometimes just for the pay period, but often from the beginning of the tax year, or the start of the job – although it is a good idea to keep these slips, the P60s and P45s should provide you with the information you need for completing your tax return
P60 End of Year Certificate
Please see the example attached.
P45 Part 1A
Please see the example attached.
Collecting tax unpaid for earlier years through your PAYE code for another year
You should have kept all the forms P2 ‘PAYE Coding Notice’, which you received from us. Your tax code for the tax return year may have been adjusted to collect tax unpaid in an earlier year. Similarly, your tax code for the year after the tax return year may have been adjusted to collect tax for that year. The latest coding notice for each tax year will show the amount of tax that is being collected in this way. If you are calculating your own tax, take the amount of these underpayments into account or your tax bill will be incorrect. You should therefore refer to the:
- last P2 you received for the tax return year
- last P2 you have received for the year after the tax return year
If you did not keep your last P2, or have lost it, phone us on 0300 200 3300 for another copy.
The amount of any unpaid tax for an earlier tax year being collected through your tax coding for 2014 to 2015 will be shown in the boxed section of your coding notice under the introduction ‘Here is how we worked it out’ together with a note for the ‘reduction to collect unpaid tax £xx.xx.’ If you calculate your tax, copy this unpaid tax figure to box A261 on the Working Sheet in the ‘Tax calculation summary notes’ and to box 7 of the ‘Tax calculation summary’ pages.
If your tax code for 2014 to 2015 was changed during the tax year and the new tax code was lower than the previous tax code your employer or pension provider was operating; the new code would probably have been operated on a special basis to ensure any additional tax due was not collected all in one go on your next payday.
If this was the case, any additional tax owing would have been identified by a ‘Special note’ on your PAYE Coding Notice. Usually the amount of the extra tax due will be collected through your balancing payment that is calculated when your tax return for the year is processed. In this case, you do not need to include this figure on your tax return.
If, exceptionally, you requested that any unpaid tax be collected by way of an adjustment to your tax code for the following tax year and you calculate your tax, copy the unpaid tax figure to box A269 on the Working Sheet in the ‘Tax calculation summary notes’ and to box 8 of the ‘Tax calculation summary’ pages.
Online forms, phone numbers and addresses for advice on Self Assessment.