Use the tax code 0T on a 'Week 1/month 1' basis, and starter declaration code C
Record this information in your payroll software.
You should also confirm whether you need to make student loan deductions before you register your new employee with HM Revenue and Customs (HMRC).
Late P45 or starter declaration
You may need to update your payroll records if your employee gives you a P45 or starter declaration after you’ve registered them with HMRC.
If your employee has not provided a National Insurance number
Ask them for an old payslip or P60 - the number will normally be there.
If you cannot get your employee’s National Insurance number, you should leave the field blank on the Full Payment Submission (FPS) that includes a payment to them - do not use an incorrect or ‘dummy’ number.
If HMRC are able to work out the correct National Insurance number, they’ll send it to you through an FPS (and to your employee by post). However, if you do not hear from HMRC, continue to leave your employee’s National Insurance number blank on your FPS reports.
Your employee can apply for a National Insurance number if they’ve never had one.
You can also check a National Insurance number with HMRC by using your payroll software if it has this feature, or HMRC’s Basic PAYE Tools if it does not. This is called a National Insurance number verification request (NVR).
If you’ve recently registered as an employer, you cannot request an NVR until at least 2 weeks after your first FPS report to HMRC.
If your employee has a National Insurance number beginning with ‘MA’, continue to use it and ignore messages from HMRC saying it’s incorrect.
Your answers
- 1. On their P45, when did your employee leave their last job?
- You do not have their P45
- Change 1. On their P45, when did your employee leave their last job?
- 2. According to your employee, which of these situations applies to them?
- You’re unable to get a declaration from your employee
- Change 2. According to your employee, which of these situations applies to them?