Letter to the Parliamentary Commissioner
for Standards from the Department of Finance and Administration
You asked about new starters and PAYE. As you will
see from the Revenue`s guidance, a new employee
- either hands
over a P45 from the last employer;
- or is asked
to complete a P46.
The employee`s answers determine the tax
The employee is not asked the name of any
other current employer. The employer does not need to know it.
The Revenue write direct to the employee if they need to know.
28 September 2000