Select Committee on Standards and Privileges Second Report


Annex 209A

Letter to the Parliamentary Commissioner for Standards from the Department of Finance and Administration

You asked about new starters and PAYE. As you will see from the Revenue`s guidance, a new employee

  • either hands over a P45 from the last employer;
  • or is asked to complete a P46.

      The employee`s answers determine the tax code.

The employee is not asked the name of any other current employer. The employer does not need to know it. The Revenue write direct to the employee if they need to know.

28 September 2000


 
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