§ Brian Cotter:To ask the Chancellor of the Exchequer if he will list all the documentation issued by his Department that an employer must complete when he or she takes on his or her first employee, in order to be fully compliant; and if he will make a statement. [128689]
§ Dawn Primarolo:If the employee provides a form P45 showing past pay and tax details, the employer should complete its Part 3 and send it to the Inland Revenue. If there is no form P45, employer and employee should complete a form P46 and send it to the Inland Revenue.
3WA new employer also needs to set up a PAYE scheme with the Inland Revenue. He or she does this by supplying the necessary details to a dedicated telephone helpline. The Inland Revenue then issue the employer with a "New Employer's Starter Pack". This contains guidance and documentation that the employer may need to operate PAYE throughout the year. The contents and format of this guidance have been developed in consultation with representatives of employers. The CD-ROM version has been particularly well received.