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  • Real Time Information: starter declarations from 6 April 2013

    Revised HMRC Guidance was issued on 6th April 2013 for when an employee gives you a starter declaration or P45 after the first payment.

    If your employee gives you a starter declaration or P45 after your first FPS for them:

    Late starter declaration

    • Add any personal details

    • Store the information

    • If you have not received a tax code from HMRC operate the code that relates to declaration A, B or C

    • If you have received a tax code from HMRC, continue to use that code number

    • Do not enter another start date on the FPS

    Late P45

    Sometimes a new employee may give you a P45 after you have made an FPS that includes them. For example, they may have got their P45 from a previous employer late, or they may not have given it to you in time. What you need to do depends on whether you have received a tax code for the new employee from HMRC.

    If you have received a tax code from HMRC for this employee

    You should continue to use the tax code, and any previous pay and tax information, supplied by HMRC. If the student loan indicator is shown on the P45 start deducting student loan repayments, unless you've been told by HMRC to stop, from when the employee started with you.

    If you have not received a tax code for this employee

    You should check the details on the P45. You can find out how to do this in the section 'Using the correct tax code and starter declaration for new employees' earlier in this guide.

    If the figures on the P45 (if dated after 6 April 2013) are incorrect, you should use the corrected figures

    You record the P45 information differently depending on whether you are using payroll software or HMRC's Basic PAYE Tools.

    If you are using payroll software

    • Decide which tax code to use - see the section 'Using the correct tax code and starter declaration' earlier in this guide

    • Follow your software's instructions to update your employee's details

    • Adjust the employee's database entries for the week you started to show the total pay and tax and tax to date from the P45 (if dated after 6 April 2013) - or the correct ones if your software found errors

    • Do not include previous pay or tax in your next FPS - only report figures from employment with your business

    • Do not include another start date in your next FPS

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