Where an employer is making a relevant payment (see E4.1108) to an employee for whom they have not received a code, they are required to notify HMRC if the payment exceeds the PAYE threshold (see E4.1171).
This 'PAYE threshold' sets a de minimis level of employee pay, above which an employer is obliged legally to send in specific details to HMRC, the main one being the new starter checklist E4.1170. This PAYE threshold for weekly paid staff is 1/52 of the personal allowance (see E1.910), and the monthly paid PAYE threshold is 1/12 of the personal allowance, both rounded to the nearest
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:16