What happens if I dont follow the procedures above?
If an employer does not get either a: • Certificate of Tax Credits and Standard Rate Cut-Off Point or • Form P45 (parts 2 and 3) from an employee He/she is obliged to deduct tax on the emergency basis when paying an employees wages or salary. Under the emergency basis, a temporary tax credit is given for the first month of employment but tax deductions are increased progressively from the second month on.
