PAYE - PAYE Forms Flashcards
1
Q
At the end of the tax year, the employer completes the form P60 for each employee, giving what details?
A
- gross pay
- tax deducted
- NICS paid both by employer and employee
2
Q
When must the employer supply a P60 to each employee by?
A
31 May following the end of the tax year
3
Q
An employer must also provide HMRC with details of the benefits provided to each employee during the tax year using…
A
Form P11D
4
Q
When must an employer submit form P11D to HMRC by?
A
6 July following the end of the tax year
5
Q
When is form P45 used?
A
When an employee leaves the company - does not need to be submitted to HMRC
