P60

Author
Discussion

DominicRyan

Original Poster:

747 posts

243 months

Tuesday 11th July 2006
quotequote all
Hi, first time poster long time lurker I thought i'd try here before calling HMRC, but my current employer (ltd co.) has still not given me a P60 for the last tax year and despite repeated reminders he just gives lame excuses such as "at the post office/eaten by accountant..." Is there any company law offense happening here so that I can persuade employer bad things will happen or shall I just whinge to my tax office?

Cheers
Dom

Eric Mc

122,010 posts

265 months

Tuesday 11th July 2006
quotequote all
Should have had it by 6 July at the very latest. He is in breach of the tax regulations at the moment and has committed a criminal offence.

If you have any benefits or are paid expernses by your employer, he should have notified you about the amounts declareable to the Revenue on them by now as well.

drmotorsport

Original Poster:

747 posts

243 months

Tuesday 11th July 2006
quotequote all
Thanks, fortunately i'm just a simple PAYE, but with tax credits to (re)apply for and possible self assessment in the future it's a bit of a worry!

What's the maximum penalty for this breach? currently would be quite amusing to see my wonderful employer doing something for her majestys pleasure

Oops sorry I seem to have changed my name!

Edited by drmotorsport on Tuesday 11th July 17:04

timlongs

1,728 posts

179 months

Sunday 29th November 2015
quotequote all
Big old bump. I've yet to receive a p60 from the last tax year (2014-15) from my previous employer. I know this is a breach of the law, so I'm going to call the tax office tomorrow, I also know 3/4 other employees who worked for the company have not received their p60's - I also have not yet received a p45.

I have not been working since May 2015, as I've been travelling Europe, I start a new job next week which is why I suddenly have started to get my paperwork in order.

Since my employer has broken the law (I believe), what will happen to them for this?

Eric Mc

122,010 posts

265 months

Monday 30th November 2015
quotequote all
The fact that they haven't passed on P60s or P45s might indicate that they haven't been making their regular monthly/weekly submissions to HMRC under the Real Time Information (RTI) system. If that is the case, they will already have been brought to the attention of HMRC and will have been getting penalties and fines.

Does the employer still exist?

sumo69

2,164 posts

220 months

Monday 30th November 2015
quotequote all
timlongs said:
Big old bump. I've yet to receive a p60 from the last tax year (2014-15) from my previous employer. I know this is a breach of the law, so I'm going to call the tax office tomorrow, I also know 3/4 other employees who worked for the company have not received their p60's - I also have not yet received a p45.

I have not been working since May 2015, as I've been travelling Europe, I start a new job next week which is why I suddenly have started to get my paperwork in order.

Since my employer has broken the law (I believe), what will happen to them for this?
Did you leave their employ on or before 5th April 2015?

If so, they don't give you a P60 as you have all the info on the P45 that they (hopefully) gave you when you left.

If you left after 6th April 2015, then you should have a P60 for 2014/15 and a P45 for your pay in 2015/16.

David

timlongs

1,728 posts

179 months

Monday 30th November 2015
quotequote all
sumo69 said:
timlongs said:
Big old bump. I've yet to receive a p60 from the last tax year (2014-15) from my previous employer. I know this is a breach of the law, so I'm going to call the tax office tomorrow, I also know 3/4 other employees who worked for the company have not received their p60's - I also have not yet received a p45.

I have not been working since May 2015, as I've been travelling Europe, I start a new job next week which is why I suddenly have started to get my paperwork in order.

Since my employer has broken the law (I believe), what will happen to them for this?
Did you leave their employ on or before 5th April 2015?

If so, they don't give you a P60 as you have all the info on the P45 that they (hopefully) gave you when you left.

If you left after 6th April 2015, then you should have a P60 for 2014/15 and a P45 for your pay in 2015/16.

David
I worked until the end of April. I never received pay slips for March or Aprils pay and I have not received a p45 or p60. The company still exists and is operating. It is a British registered company but operates mainly in France (Ski season stuff)

Eric Mc

122,010 posts

265 months

Monday 30th November 2015
quotequote all
You should have received a P60 for tax tear 2014/15 and you should have received a P45 covering the period from 6 April 2015 up until the date you left their employ.

timlongs

1,728 posts

179 months

Monday 30th November 2015
quotequote all
Eric Mc said:
You should have received a P60 for tax tear 2014/15 and you should have received a P45 covering the period from 6 April 2015 up until the date you left their employ.
Ok so I have neither, so a call to the tax office it is? I know of 3 other employees like me in exactly the same situation.

Eric Mc

122,010 posts

265 months

Monday 30th November 2015
quotequote all
timlongs said:
Eric Mc said:
You should have received a P60 for tax tear 2014/15 and you should have received a P45 covering the period from 6 April 2015 up until the date you left their employ.
Ok so I have neither, so a call to the tax office it is? I know of 3 other employees like me in exactly the same situation.
No harm in making a call to HMRC.

I would write a formal letter to your former employer stating that you want both documents within 14 days or legal [proceedings will be forthcoming.

timlongs

1,728 posts

179 months

Monday 30th November 2015
quotequote all
Eric Mc said:
timlongs said:
Eric Mc said:
You should have received a P60 for tax tear 2014/15 and you should have received a P45 covering the period from 6 April 2015 up until the date you left their employ.
Ok so I have neither, so a call to the tax office it is? I know of 3 other employees like me in exactly the same situation.
No harm in making a call to HMRC.

I would write a formal letter to your former employer stating that you want both documents within 14 days or legal [proceedings will be forthcoming.
Spoke to them, the woman from HMRC said: 'why do you want a p60?' my response: 'The employer has a legal obligation to send me one a the end of the tax year' her response: 'oh...'

So they didn't seem very bothered the law has been broken.

Eric Mc

122,010 posts

265 months

Monday 30th November 2015
quotequote all
timlongs said:
Spoke to them, the woman from HMRC said: 'why do you want a p60?' my response: 'The employer has a legal obligation to send me one a the end of the tax year' her response: 'oh...'

So they didn't seem very bothered the law has been broken.
The call centre staff at HMRC are next to useless, sadly.

The P60 and the P45 are both legal documents and are usually what a third party will want to see as evidence of income for employees - including HMRC themselves.

timlongs

1,728 posts

179 months

Monday 30th November 2015
quotequote all
Eric Mc said:
timlongs said:
Spoke to them, the woman from HMRC said: 'why do you want a p60?' my response: 'The employer has a legal obligation to send me one a the end of the tax year' her response: 'oh...'

So they didn't seem very bothered the law has been broken.
The call centre staff at HMRC are next to useless, sadly.

The P60 and the P45 are both legal documents and are usually what a third party will want to see as evidence of income for employees - including HMRC themselves.
Yeah, very useless indeed. Ok I guess the next step is contact my employer, if I do not get the documents in 2 weeks, then whats my next step?

Eric Mc

122,010 posts

265 months

Monday 30th November 2015
quotequote all
Tell them that you will contact a solicitor.

There is no earthly reason why they should not be able to provide you with these documents.

sumo69

2,164 posts

220 months

Tuesday 1st December 2015
quotequote all
Smells like the company maybe in financial problems and hasn't filed the RTI returns with HMRC from March onwards - would explain why payslips, P60, P45 etc haven't been issued.

They can easily calculate your net pay to keep the staff onside and retain the PAYE and NI as working capital until HMRC cotton on!!

David

timlongs

1,728 posts

179 months

Tuesday 1st December 2015
quotequote all
sumo69 said:
Smells like the company maybe in financial problems and hasn't filed the RTI returns with HMRC from March onwards - would explain why payslips, P60, P45 etc haven't been issued.

They can easily calculate your net pay to keep the staff onside and retain the PAYE and NI as working capital until HMRC cotton on!!

David
Interesting, assuming once contacted and within 7-14 days, what are the proper channels for reporting this? On the phone yesterday the lady in the call centre didn't seem particularly interested.

Eric Mc

122,010 posts

265 months

Tuesday 1st December 2015
quotequote all
By coincidence, I now have an issue with a client who received income which was taxed under the PAYE system but which HMRC seems not to have any record of. His "employer" (which is a large corporate) did not issue him with a formal P60 but instead sent him a letter showing the same type of details that the P60 would normally show.

The employer does have a formal PAYE reference but it seems that the PAYE they deducted has either -

a) been deducted and not paid over (which would be a very serious issue)

b) been deducted, paid over to HMRC but gone astray in the HMRC system because the employer did not process it through PAYE correctly

c) been deducted, paid over to HMRC but gone astray in the HMRC system because HMRC have failed to "capture" the information correctly

The fact that a formal P60 was not generated would indicate to me that the employer has got it wrong. If a P60 is not generated, that indicates to me that this "salary" has somehow been processed outside the RTI system - which would lead to all sorts of problems.

timlongs

1,728 posts

179 months

Sunday 20th December 2015
quotequote all
Hey Eric, and others.

Bit of a quick update: Contacted previous employer asking for P60. He said it had been uploaded into the company Google Drive (which when I was working for the company I had access to, this is where all our payslips were stored/sent to as well. Stupidly I never saved my payslips, and I never even received payslips for March and April 2015)

So he said he would send it over to me. It has been over 2 weeks and I've yet to receive it via email or post.

At the same time, I rang HMRC and asked them to send me an employment history for the 2014-15 tax year. Which arrived yesterday.

It shows in the 5 month period I worked for this employer that I was paid over £19,000 - this is completely wrong and I received about half that during my employment, and can prove that with bank statements.

What's going on? Have I been used as some sort of tax avoidance scam? Another concern is that my taxcode for the whole of 2014-15 was 1000L (emergency tax) so I'm worried that the tax office will come back at me saying I've not paid enough tax. I only paid £2,700 on the supposed £19,000 I earned.

My next step is to contact past employer for all of my payslips and p60 again. Is there anything else I should be doing? My past employer has a slightly dodgy history and is a reasonably slippery character. It's not the first time there have been problems with peoples PAYE, be it not being paid or whatever. Any advice greatly appreciated!

Eric Mc

122,010 posts

265 months

Sunday 20th December 2015
quotequote all
Certainly keep badgering the former employer for what is rightfully yours.

Regarding a gross salary of £19,000 - in 2014/15 the standard Personal Tax Allowance was £10,000 - which was shown as a tax code of 1000L. If you had worked at the employer for the entirety of 2014/15, this would mean that PAYE should have been applied to £9,000 of your salary. This equates to a tax amount of £1,800 (£9,000 x 20%).

Did you work with this employer for the entirety of the 2014/15 tax year?

What was your GENUINE Gross Salary with that employer for 2014/15?

timlongs

1,728 posts

179 months

Sunday 20th December 2015
quotequote all
Eric Mc said:
Certainly keep badgering the former employer for what is rightfully yours.

Regarding a gross salary of £19,000 - in 2014/15 the standard Personal Tax Allowance was £10,000 - which was shown as a tax code of 1000L. If you had worked at the employer for the entirety of 2014/15, this would mean that PAYE should have been applied to £9,000 of your salary. This equates to a tax amount of £1,800 (£9,000 x 20%).

Did you work with this employer for the entirety of the 2014/15 tax year?

What was your GENUINE Gross Salary with that employer for 2014/15?
Thanks for the quick reply Eric.

The employer was for a seasonal job in the alps, so only lasts for half the year. I worked for the company December 2013 - April 2014 then worked in the UK in the summer of 2015 as a temporary employee for the NHS and was paid by a recruitment agency. Then in December 2014 I started work back in the alps for the company and worked until the end of April this year.

I was paid hourly, I got a payrise in January and was on £13 p/h. Like I said I don't have access to any of my payslips so I have no idea on gross, but using bank statements I can see I was paid a total of £8,126 into my account from 1/12/14 to 1/4/15.

Below is a copy ob the employment history form I received.

Alps Company - Start date 01/12/14 - End Date 20/04/15 - Pay 19,240 - Tax, 2,179.20
NHS Temp - Start date 07/05/14 - End Date 19/9/14 - Pay 5,420 - Tax - 319.80
Alps Company - Start Date - 01/12/13 - End Date 24/04/14 - Pay 3309 - Tax 495.00

Does that make sense?