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What PAYE code to use for starters or leavers? Our guide to the process.

Starters

Starters with a P45, use the P45 code

Starters with no P45

Leavers

Leavers in more detail

Employers should use the OT code for all leavers, excepting:

When no P45 issued:

If Form P45 has been issued:

Regulation 37 PAYE Regulations 2003 applies; use code 0T.

Share-based payments

Leavers with an NT code

Small print

Income Tax (Pay as You Earn) Regulations 2003 SI 2003/2682

Key changes:

The definition of the emergency code is amended.