PAYE Transaction

Direction

Description

P46

Employer to HMRC Revenue

Used when an employee starts a new employment and does not produce a P45(3).

P45(1)

Employer to HMRC

Used when an employee ceases employment.

P45(3)

Employer to HMRC

Used when an employee starts a new employment.

P160/P46/P45(3) Known as PENNOT

Pension Payer to HMRC

Used on the retirement of an employee who is to be paid a pension or an annuity.

P6

HMRC to Employer

Sent to employers by HMRC with coding or amended coding instructions, certain budgetary changes. These are used throughout the tax year.

P9

HMRC to Employer

Notice of coding issued towards the end of one tax year giving coding instructions for the next tax year.

P11D

Employer to HMRC

Return of a director's or employee's expenses and benefits during the tax year.

P14

Employer to HMRC

End of year summary showing totals of employee's pay, tax, National Insurance Contributions (NIC) etc. deducted in the year. This does not include the employer's declaration.

P35 and P38A

Employer to HMRC

Employer's Annual Return and employer's supplementary statement with details of employees who were paid over L100 in total for the year but for whom a deductions working sheet was not completed or who were not entered on the P35.

P46 (car)

Employer to HMRC

Used when an employee first starts to use/changes company car. Provided quarterly to HMRC.

P11D(b)

Employer to HMRC

Used to return details of a company's Class 1A National Insurance Contributions due and Return of Company's expenses and benefits.

P38S

Employer to HMRC

Student Declaration - employer's Statement of students employed during the year where no tax has been deducted.

SL1

HMRC to Employer

Used to notify the employer to start making student loan deductions.

SL2

HMRC to Employer

Used to notify the employer to stop making student loan deductions.

Works Number Update (WNU)

Employer to HMRC

Update of new and amended Works Reference and National Insurance numbers to HMRC.

TC 700 series Working Tax Credits

Tax Credit Office to Employer

Payment via employer (PVE) Tax Credit Notices.