PAYE under Income Tax & NI threshold

[davethebunny]

Mrs Bunny has just started working at Dominos, driving after 4 years of being a stay at home mum.

Her earnings will be < £3k a year. She is PAYE.

Will they stick her on an emergency tax code or a standard one, and at that rate, will there be any deductions?

Thanks all

[Tumbler]

Has she submitted her P45 or completed a P46?

[Eric Mc]

If she is coming to this new job having not worked in employment for the past four years, she will definitely not have a P45 from a previous employer to hand to this new employer.

As has been mentioned, the correct procedure is for her to be given a P46 by her new employer. She then declares on the P46 that her Dominos' job is her "only or main employment". Dominos then submits the P46 directly to HMRC who should then issue your wife with a proper tax code for the year 2011/12. The current normal code is 747L.

At the level of slary she seems to be on, there should be no PAYE or NI deductions.