Important: Employee tax codes should only be amended on
receipt of a P6 tax coding notice, P45 certificate or a P38(S)
form.
I have a new employee who does not have a P45, which tax
code should I use?
HMRC advise you to use the emergency tax code. For the
2006/07 tax year this is 503L on a week
1/month 1 basis. For the 2007/08 tax year it is
522L on a week 1/month 1 basis.
You should arrange for the employee to complete form P46, available
from HMRC.
What is tax code 0T?
The employee will pay tax at 10%, 22% and 40% depending on their
earnings. 0T is a number zero rather than the letter O and
means that the employee receives no (zero) tax free pay.
What is a BR tax code?
BR is 22% Income tax on all earnings, irrelevant of how much the
employee earns.
What is a D0 tax code?
D0 (number zero rather than the letter O) is Income tax at 40%
of all earnings.
What is an NT or NI tax code?
NT and NI tax codes can be used when no Income tax is to be
deducted.
Are you still experiencing difficulties? Please contact
Support for further assistance.
