I have just started work - why am I paying tax at BR (Basic Rate)?
You must pay tax at basic rate if you did not provide a form P45 or P46 when you started work. Basic rate does not give you any tax allowances so you will pay income tax on all your taxable pay.
Please complete form P46 if you cannot provide a P45. You can get the form from HM Revenue and Customs website. You must fill in Section 1 and the employee’s details in Section 2 - make sure that you sign the form and then send it to Payroll Services.
We will fill in the coding information and employer’s details and send the form to HM Revenue & Customs. HMRC will check your details and send us your correct tax code.
What is my tax office and tax PAYE reference number?
Address:- HM Revenue & Customs
Sefton Area Office
The Triad
Stanley Road
Bootle
Merseyside L75 1HW
Telephone number:- 0845 300 3939
HM Revenue & Customs website: http://www.hmrc.gov.uk/index.htm
Tax Reference number:- 083/LCC (this is printed on your payslip).
Why has my tax code changed?
HM Revenue & Customs issues all tax codes. You get a copy of the coding notice so you should be aware of any tax code changes. You must ring HM Revenue & Customs if you have a query about your tax code. Quote your National Insurance number and tax reference number when you contact them. HM Revenue & Customs will not discuss an employee’s tax code with an employer.
I am approaching age 60/65, should I still be paying National Insurance?
If you work and your earnings are over a certain level you pay National Insurance Contributions (NICs) from age 16 until you reach State Pension age. This is 65 for men and 60 for women born on or before 5 April 1950 - but it'll gradually increase to 65 for women over the period from 2010 to 2020.
If you stay in employment after State Pension age you can apply for an Age Exception Certificate so that you don't pay NICs. Please write to:
HM Revenue & Customs
National Insurance Contributions Office
Individuals Group
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
Contact Telephone Number: 08459 154811
Please ensure you give your name, address, contact number and your National Insurance number.
Once you receive the certificate you must send it to Payroll Services. Please write your pay reference and location code on the certificate. When we receive the certificate we will stop deducting National Insurance from your pay.