Tax matters
The Payroll Office liases with HM Revenue & Customs and is responsible for deducting income tax from employees' salaries.
University PAYE reference
The University’s PAYE reference is 961/2401398. The HM Revenue & Customs office which deals with the University is:
East Kilbride
Glasgow
G79 1AA
United Kingdom
Tax codes
Your tax code indicates the amount of pay you may receive without paying tax in the year. A tax code of 810L indicates that your tax free allowance for the year is £8,109, which means you may earn £675 a month without deduction of tax.
A tax code of BR means that all of your earnings are being taxed and you are not receiving any tax-free allowance. To receive the correct tax-free allowance please complete Form P46 and return it to Payroll.
Forms
The following HMRC forms are of relevance to University staff.
Form P45 and Form P46
In order to deduct the correct amount of tax from new employees we require form P45 from new employees. New employees without a form P45 from their previous employment should complete a form P46 and return this to the payroll section. Form P46 can be downloaded from the HMRC website.
Form P60
A form P60 is sent to each employee’s home address following the end of the tax year. If you have not received a Form P60 it may be that we are holding the wrong home address. This information can be checked and amended using Human Resource’s Employee Self Service system.
Students
Students employed during term time must still pay tax on their earnings. More information is available in the student section of the Finance Department website.
This article was published on May 25, 2012