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.
Please read legal information.