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					SEARCH ASSOCIATES - PAYROLL POLICIES & PROCEDURES
TAX & NATIONAL INSURANCE



Tax
When you start work with Search Consultancy you should give us your P45. You should have received this from your last
employer, or the Benefits Agency if you have not been working and have been in receipt of benefits.

What do I do if I don’t have a P45?

You must complete a P46 form and sign the declaration that refers to you.

What if I am a Student?

If you are a Student and will only work during the periods that you are on holiday then you can complete a P38.
Please note: Search Consultancy will only accept a P38 during the summer for work that starts on or after 30th June and
will end by 30th September.

If you are working within term time or outwith the above summer dates - you should complete a P46.

On receipt of your tax form, Search Consultancy will send notification to HMRC that you are now employed by us. HMRC
normally take between 3-6 weeks to issue a P6 coding notice to us. On receipt of this, we will recalculate your tax
deductions. If any tax refund is due this will be made in your next payment. You must be working and receiving payments
at this time.

If you have any queries relating to your tax deductions then you should contact the Payroll office on 0141 227 3444 or
email payroll@search.co.uk


Tax Office Information
HMRC
Centre One
East Kilbride
Glasgow
G79 1XA

Search Tax Reference: 961/8383720


Tax Calculations
The tax code is used to calculate the value of tax free earnings that you are entitled to throughout the tax year.

The current rate of tax is 20% on all taxable earnings up to £37,400, earnings over this are taxed at 40%.

The current emergency tax code is 647L. This allows you tax free earnings of £124.62 per week. This code will only be
applied on receipt of a P46, where either parts A or B are ticked or where your P45 states this code.

If you do not provide any tax form then Search will apply a BR tax code. BR will automatically apply a tax deduction of 20%
on all earnings.


National Insurance
To work in the UK you need a National Insurance (NI) number. If you are a UK resident then this would have been issued to
you when you reached 16 years of age or at the point when you applied for UK residency.

If you have just entered the UK then you need to apply for a National Insurance Number. You must contact the Jobcentre
Plus office on 0845 600 0643. Lines are open from 8.00 am to 6.00 pm, Monday to Friday. They will book an appointment
with your local office where the relevant forms can be completed. These will be forwarded to the Department of Work and
Pensions and your NI number should be issued within four weeks.




                      associates                                                                                        31/07/09
SEARCH ASSOCIATES - PAYROLL POLICIES & PROCEDURES
TAX & NATIONAL INSURANCE



National Insurance Deductions
If your weekly earnings are £110.00 or lower;
    • Nil deduction

Where your weekly earnings are between £110.01 and £844.00;
  • NIL deductions on earnings up to £110.00
  • 11% deduction of earnings from £110.01

Where your weekly earnings are £844.01 or higher;
  • NIL deductions on earnings up to £110.00
  • 11% deduction of earnings from £110.01 to £844.00
  • 1% deduction of earnings above £844.00




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