HMRC CORRECTION TO CHANGES TO THE P46 PROCESS: CODE 0T
21 December 2010
On 16 November we published the latest edition of the Notes for Payroll Software Developers. HMRC have informed us that there is an error under the ‘Changes to the P46 process: Employee fails to complete the form’. Until an amendment is published we have removed the link from our site.
The last sentence of the first paragraph (page 6) should say “Code 0T must be operated on a Week 1/Month 1 basis” and not “Code 0T must be operated on a cumulative basis”.
An amendment to the Notes has been requested and this will be published on the HMRC website shortly and we will also publish in News On Line.
HMRC apologises for any confusion caused by this error.