When do i use a p46

Print entire guide. Step 1 : Check your business is ready to employ staff. Prepare your business to take on employees. Step 2 : Recruit someone. Find out about recruiting someone yourself on Acas Find out about using a recruitment agency As an employer you must make sure you recruit employees fairly.

Avoid discrimination during recruitment Make your application process accessible for employees with disabilities or health conditions. Find out how to check an applicant's right to work. Step 3 : Check if they need to be put into a workplace pension. Check if you need to put your employee into a workplace pension scheme: if it's the first time you're employing someone if you already employ people.

Step 4 : Agree a contract and salary. Check what the National Minimum Wage is for different ages Check what the National Minimum Wage is for different types of work Check what to include in a contract Agree a written statement of employment particulars. Is this page useful? Maybe Yes this page is useful No this page is not useful.

Thank you for your feedback. Once you have filled out the form with the relevant information, your employer will submit it to HMRC. Most workers, whether employed or self-employed may be due a tax rebate for work-related items, expenses or because they have paid too much tax.

Other reasons for a tax refund may include pension payments, redundancy payments, interest from a savings account, PPI, or UK income if you are living aboard.

All claims for tax refunds and rebates are reviewed on a case by case basis. Use our tax claim form and answer a few simple questions to see if you could be entitled to make a claim. What are the Deadlines? In the UK, the current legislation states that you can claim back up to four years when claiming a tax rebate. Instead, the L code will be applied, but only by considering the proportion of the allowances and tax rate bands available to you for each particular pay period.

If in doubt you should ask your employer or contact HMRC. As explained above, these codes do not take into account changes in your income or coding which may have happened earlier in the year.

This means that your tax position may not be exactly right at the end of the year. This will also happen if you have been on benefits earlier in the year, as you will not have used up your full personal allowance at that time. It may also apply if you have neither been working nor claiming benefits at any time since the start of the tax year, e.

A code with a W1 or M1 prefix is meant to be a temporary code. HMRC needs to issue a new code to your employer to replace this temporary code quite often this is simply the same code but on a cumulative basis — so without the W1 or M1 marker. The refund should happen automatically when HMRC reconcile the employer returns.