If someone starts a job for the first time should they fill in a P46? Their
only pervious employment has been temporary work as a student.
When will they get their P60, assuming they start work in August 2010.

Thanks.

Mr X wrote:
If someone starts a job for the first time should they fill in a P46?
Their only pervious employment has been temporary work as a student.

Probably yes *if* they did not have a P45 from their temporary work as a
student which they handed to the new employer. ("Probably" because no
P46 is needed if they are going to work for the new employer for one
week or less.) See http://www.hmrc.gov.uk/employers/working_out.htm#40

When will they get their P60, assuming they start work in August 2010.

IIRC on or before 31 May 2011 - but they only get one from the employer
if working for the employer on 5 April 2011

HTH

--
R

"neverwas" wrote in message
om...
Mr X wrote:
If someone starts a job for the first time should they fill in a P46?
Their only pervious employment has been temporary work as a student.

Probably yes *if* they did not have a P45 from their temporary work as a
student which they handed to the new employer. ("Probably" because no P46
is needed if they are going to work for the new employer for one week or
less.) See http://www.hmrc.gov.uk/employers/working_out.htm#40

When will they get their P60, assuming they start work in August 2010.

IIRC on or before 31 May 2011 - but they only get one from the employer if
working for the employer on 5 April 2011

HTH

Thanks! Very clear indeed.