I'm taking on a new employee. This employee had(last week) 2 part time jobs, he has since left one job and started working for me. He still he the other job.
He was given a P45 from the employer which he left last week. I'm slighlty unsure whether I need to supply the inland rev with a p45 or a p46? because he still has another job, the p45 I received only shows his earnings from that one part time job?
As far as I know (or can remember from the last time I had to deal with an employee with two jobs) you just need to send off the P45 and use whatever tax code it shows, one job should have a proper tax code and the other will have a BR code, so depending on if the employee has left their primary or secondary job you will either be their new primary or secondry employer and as such you can just accept the code you are given.
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