Emergency tax

DarkBlonde

My husband started a new job at the start of January and he submitted a p45 to the new employer. He has been informed today that he will be put on emergency tax for the first months pay. I thought once he had submitted a p45 this would not happen. Is there any other reason why he might be put on emergency tax?

Citizenpain

I imagine that the new employer did not receive a notice of tax credits and cut off point from revenue before payday

In that case it is their choice whether to operate emergency tax for that period or not.....



This is the guidance from revenue where a p45 is given which is from the current or previous tax year
5. Where the employee gives form P45 to the employer

An employer who is given parts 2 and 3 of form P45 should follow the instructions to the new employer on part 2 of the form. They should retain part 2 of the P45 and immediately send part 3 (and part 4, if given to the employer) to Revenue. This can be done electronically through the Revenue On-Line Service (ROS).
Revenue will issue a tax credit certificate to the new employer.
If a pay day occurs before receipt of either document the new employer should operate PAYE either on the temporary basis (Calculation of Tax Under the PAYE System part 7) or on the emergency basis (Calculation of Tax Under the PAYE System parts 8 - 9)
Where the temporary basis is used, the tax credits and standard rate cut-off point information on the P45 can be used on a week 1/month 1 basis but the previous pay and tax should not be used to operate the PAYE cumulative system. The previous pay and tax will be notified to the employer on the tax credit certificate issued by Revenue (see paragraph

thesimpsons

Is the P45 for the 2012 tax year or relating to 2013? If its 2012, the figures on it are irrelevant anyway. Get your husband to ring Revenue tomorrow and ask that his tax credits be allocated to new employer (get new employer's registered number). Revenue will usually do it straight away and send them to employer within a day or two, and you might still be in time for this month. Alternatively, if you can get employer to ring Revenue they can get the credits over the phone and it gets sorted even faster.

DarkBlonde

Thank you for replying. The p45 was for the end of 2012. He was told they inputted his details to ros and are awaiting a code. So hopefully it'll be sorted for next month's pay. I will get him to ring the revenue with the employer details anyway just to be sure. Thanks again.

allthedoyles

Don't rely on the employer ......They will input the details that they get from Revenue , but they may not be fully correct.

It is the employee's responsibility to sort out his own tax affairs .

Emergency tax will be okay for the first month anyway , as he will get basis allowances and low rate of tax.