Payroll Tax

Employment tax, primarily Income Tax and National Insurance (NI), is handled on a day to day basis by the Payroll Team. The University is required, under the PAYE regulations, to deduct tax at source from any payments made in the nature of employment. This means that any payments made to individuals for employment purposes will have tax and NI deducted before the payment is made over - unless there is a specific exemption for the payment being made.

Note: Employment status for taxation purposes may differ from employment status for contract and employment law purposes.

5.1 Employment Status and Payments in the Nature of Employment, section (g) of the University Expenses and Benefits Manual provides detail on what should be taken into account. It is particularly important that this guide is consulted when considering contracts which might be considered as 'consultancy' arrangements or ones of 'self-employment'.

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University PAYE reference

Main Payroll 075/Z1035

 

Casual Payroll 075/VA12902

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Tax office

Address: HMRC South Wales Area, Ty Glas, Llanishen, Cardiff CF14 5YF

Employees' helpline: 0845 3000 627

Do you need to update your personal details with HMRC?

Employees and pensioners can now email HMRC with any changes to personal information, such as an address change.

If you are not sure if HMRC hold the correct details for you, please contact the Tax Office.

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Her Majesty's Revenue and Customs (HMRC) website

Website: www.hmrc.gov.uk
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Tax bands and rates 2012/13

The current and previous year's tax bands and rates can be found on the HMRC web pages.
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HMRC tax forms explained

Most forms can be downloaded from HMRC's website but all can be ordered from HMRC in hard copy. Either way, you will need to know the PAYE reference. Orders should only be made by the department's administration staff.

Tel: 0845 7646 646
Fax: 0870 2406 406
Website: HMRC download area and online order form

 

P38(s)
If you are a student on a course in the UK and you work solely in the holiday periods (summer, Christmas, Easter) you may be able to receive your wages without tax being deducted. You will need to complete a student exemption form P38(s). To receive your wages without tax deducted you must:

  • be a student who is planning to continue being a student until after 5 April next
  • not have a total income from all sources - apart from student loans, scholarships and educational grants - in the tax year of more than £8,105.

Download: Form P38(s)

P45
This is a statement of earnings and tax deductions in the current tax year given to you on ceasing employment (UK only). You should retain Part 1A for your own records and parts 2 and 3 should be given to your new employer even if they are out of date because of a period of unemployment.

P46
Employees who have not worked previously in the current tax year, or have not been issued with a P45 certificate from their previous employer must complete a P46. These can be obtained from your departmental administrator or found on HMRC's website:

Download: Form P46

P46 (Expat)
Employees currently employed by their overseas employer but seconded to work wholly or partly in the UK, must complete a P46 (Expat) obtainable on the HMRC's website:

Download: Form P46 (Expat)

P50
If after leaving University employment you will be unemployed and expect to be unemployed for at least 4 weeks, will not be claiming Jobseekers Allowance or taxable Incapacity Benefit and have paid tax since 5 April last, you may be able to claim a refund of some of the tax deducted. After 4 weeks have elapsed you will be able to complete a P50 to apply for the refund. This should be sent to the tax office (address above) along with your P45. P50s can be downloaded from HMRC's website:

Download: Form P50

P60
A statement issued by employers at the end of each tax year detailing your earnings and tax deductions for the tax year just ended. The law requires you to keep a record of your taxable income for at least 22 months after the end of the current tax year, so make sure you keep it in a safe place. The University of Oxford will make a charge of £15.00 for any replacements issued. These can be requested from the Payroll Office by completing the appropriate form:

P85
If you have left or are leaving the UK after terminating your employment with the University, complete a P85 so that the tax office can decide how they should consider you for UK tax purposes after you leave. P85 can be downloaded from HMRC's website:

Download: Form P85

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Tax self assessment

Only some people have to complete a Self Assessment form as most tax is taken at source, e.g. PAYE for salaries; however those people with complications, such as people recently coming to the UK, will need to complete a Tax Return. Further information can be obtained from HMRC's website:

Website: HMRC: tax self assessment

Key dates for completing and sending back a Tax Return for self assesement are:

  • 6 April: A Tax Return or Notice to Complete a Tax Return (SA316) will be sent out to all people who get a tax return each year.
  • 30 September: You need to send your Tax Return to HMRC by this date if you want them to calculate your tax; they will then inform you how much you need to pay. You need to send in your tax return by this date if you have indicated on your return that you want them to collect your tax (below £2,000) through next year's PAYE code. If you submit your Tax Return over the internet, the software and online forms will calculate your tax liability.
  • 31 January: If you were sent a Tax Return by 31 October in any previous tax year, this is the deadline for sending back your completed Tax Return.
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Tax credits

You can apply for two tax credits; Child Tax Credit and Working Tax Credit payable from April 2003. The general rule is that to qualify for tax credits you must be aged 16 or over and usually live in the UK. If you are not sure whether you can claim or want any more information you can find it on HMRC's website. Alternatively you may request a claim pack by telephoning 0800 500 222 or call the Child Tax Credit Helpline on 0845 300 3900. From April 2006 neither of these Tax Credits are paid through your salary.

 Website: HMRC: tax credits

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Self employment

HMRC information on self employment:

 Website: HMRC: self employment

 Download: Leaflet IR56 ‘Employed or Self Employed?’

For advice regarding your employment status with the University please refer to Personnel Services website.

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Contact details

For further information, please contact:
Payroll team
Telephone: 01865 (6)16301
Email: payroll@admin.ox.ac.uk

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Related links

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