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HMRC’s E12 (2011) Employer helpbook contains an error.
Payroll Alliance, a leading provider of qualifications, training and consultancy for payroll professionals, alerted the Revenue to the mistake, and the department has confirmed it will update the E12 with the correct information.
The E12 book includes instructions for employers in circumstances in which an employee joins the business and submits a P45 with a leaving date for 2010/11. The literature directs the employer to use the tax code on the P45 but not to carry forward the week 1/month 1 markings
However, the instructions currently omit to say that if the tax code has an L suffix and the worker joins the firm between 6 April and 24 May 2011, the code must be increased by 100 points and the revision should be entered in item 12 of part 3 of the P45.
