PLEASE NOTE: The charity TaxAid advises only those people on low incomes whose problems cannot be resolved with HMRC.

What to expect from your employer

Employee tax codes and National Insurance

As an employee, you employer has many responsibilities to you in law.  For tax purposes employers have obligations to HMRC and employees.

These include requirements to properly follow the PAYE regulations, to deduct the appropriate tax from your wages, to pay the tax over to HMRC and to provide you and HMRC with forms detailing your income, benefits in kind and tax deductions.

You should receive payslips, P60s, P11D  and P45 forms as appropriate (see basic forms page for details).

If you do not have the right paperwork, you may not be able to prove that the correct tax and National Insurance has been paid. This means that you could miss out on tax refunds and find that you are ineligible for some National Insurance benefits (including state pension) if you need to claim.

In the worst case, HMRC might even expect you to pay the tax yourself. It is therefore vital that you raise this issue with your employer as soon as possible and take advice if the situation is not resolved fast.

Further help

This could include contacting the HMRC Status Customer Service Team   or  the Pay and Work Rights Helpline https://www.gov.uk/pay-and-work-rights-helpline.

In some cases, asking HMRC for a statement of your National Insurance account may help. This can be done on line via the Gov.uk website HMRC website – https://www.gov.uk/check-national-insurance-record#5