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Tax FAQ

Tax Codes

I am going to pay a new employee for the first time. What tax code should I use on the first payment?

If a current P45 has not been provided, a P46 should be signed and completed. There are three statements on the P46. The statement ticket will determine what tax code should be used. If none of the statements are applicable to the employees' circumstance, Basic Rate (BR) tax should be applied from week one.