What PAYE code to use for leavers?
Changes apply to PAYE leaver and starter tax codes in 2011 and 2012.
From 6 April 2012:
Employers should use the OT code for all leavers (including share based payments).
From 6 April 2011:
Starters with no P45
- Employers apply code OT
Leavers:
- Cash based payments use code of OT
- Share based payments use BR
- Pensionable leavers: the week 1/month 1 code routine is replaced by an OT code.
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