When starting a new job and the P45 hasn't yet appeared from the previous employer I seem to remember that most employers want to put you on emergency coding (which usually amounts to BR) until the P45 arrives.
Once upon a time you could ask to be put on "week 1 month 1" (or something similar) to make the deductions a bit more realistic.
Can anyone advise if this is still the case (and correct my probably incorrect terminology)?
I thought an employer had to give you your P45 as soon as they stopped paying your wage/salary.
Gives the HMRC procedures for new employees. Although week 1/month 1 is still used for people with no other sources of employment or pension income, it is no longer described that way.
You are broadly right.
If you start work without a P45 your new employer should give you a form P46 to complete. The P46 asks for information so that your new employer can what PAYE code to use and whether they need to send it to HMRC for them to decide the code number for your new employment.
You cannot choose which code the employer uses. The employer has to follow the form (which is based on the PAYE Regulations). But you are still very likely to get the emergency code (which gives you your personal allowance). The code should be operated on a week 1/month 1 code basis if you have had another job since 6 April. You should only get a BR code (tax deducted at the basic rate) if you have another job - or if you fail to tell your employer your circumstances.
HTH
Cough - except perhaps by HMRC in guidance for employers, manuals etc - see eg
In article , neverwas writes
Very helpful thank you, I have downloaded a copy of P46, advised the person concerned how to fill it in and the questions to ask the new payroll department to ensure that they don't misinterpret the information given and apply the wrong tax code.
P45 is on the way apparently, just taking its time.
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