ENORTHGROUP. Enorth Group Umbrella Pack UMBRELLA / PAYROLL SOLUTIONS. Application Pack for the Umbrella Company

Transcription

1 ENORTHGROUP UMBRELLA / PAYROLL SOLUTIONS Enorth Group Umbrella Pack Application Pack for the Umbrella Company

2 Contents Welcome on board with Enorth Group Contractors. Below is a list of the documents attached in our Application Pack. 1) Umbrella Scheme Using the Enorth Group Contractors Umbrella Solution can increase your take home pay compared to being paid through a standard PAYE scheme. The Umbrella company is simply the company that you join as an employee through which your wages are paid and the Umbrella company is responsible for paying your PAYE tax and NI contributions direct to HMRC. To maximise your pay Enorth will calculate your pay based on the national minimum wage. Enorth will invoice your agency for the hours you have worked based on your approved time sheet. The Business Expenses you incur are offset against the gross income to reduce your PAYE and National Insurance charges 2) Umbrella Application Form Please complete this form and sign and date and return to Enorth Group. It is mandatory that you complete every box and you must use BLACK INK ONLY and please write using capital letters. Once complete you should return to Enorth Group for processing by either posting to Enorth Group, for the attention of Accounts Department. To speed up the registration process you can also scan the completed Umbrella Application Form and it to Umbrella@enorthgroup.com 3) Proof of Identification All subcontractors must be able to verify their eligibility to work in the UK. Under Section 8 of the Asylum & Immigration Act 1996 and Race Relations Act 1976, proof of identification must be obtained for each individual. Therefore all registrations must be accompanied by a passport (we recommend you send this by registered post, which we will return by registered post). 4) Expenses By claiming your expenses on a weekly (or monthly) basis you can maximise your take home pay. This facility allows you to receive tax relief on your business expenses throughout the year rather than waiting till the end of the tax year to claim relief as part of your tax return. Through Enorth Group you can claim back business expenses related to accommodation, subsistence, professional courses, tools, business related phone calls, mileage and work clothing that are necessary for the performance of your duties on assignments. 5) Expenses Claim Form You should complete this in time with our guidelines and post it to Enorth Group along with your VAT receipts. Your expenses will then be offset against your next available payroll payment. 6) Contract of Employment This is the IR35 Friendly contract of employment that you will agree and authorise when joining our Umbrella solution. By signing the decleration on the Umbrella Application Form you will confirm your entitlement to work in the UK and Enorth shall process your payments. 7) Enorth Timesheet We will arrange with your agency to get your authorised hours sent straight through to us for payment. If you are not working through an agency we have attached an Enorth Timesheet to record and validate your hours for authorisation. 8) P46 Please complete section one and then hand back the form to your present employer. If you later receive a form P45 from your previous employer, please hand it to your present employer.

3 Umbrella Scheme Who are Enorth Group Contractors Enorth are experts in the field of payroll. We have a variety of payroll solutions available to contractors operating in various industries. One such service we offer is our Umbrella Payroll. If you are a temporary worker then you will be eligible to join or Umbrella Company. Working through an Umbrella Company means that you are subject to standard PAYE tax rules, however, the main benefit of operating through an Umbrella company is that you can claim business expenses on a weekly basis in order to off-set your tax burden. It is the tax relief on expenses that makes working through an Umbrella company attractive to a contractor. These expenses must be legitimate and for the sole purpose of carrying out your job. As you are taxed under the PAYE tax rules, this solution is available to all temp workers. Working under an Umbrella contract means you are treated as an employee of the Umbrella company and therefore the IR35 legislation that many contractors worry about does not apply. Enorth will charge a fixed weekly admin fee for the weeks you work. This fee will cover all processing costs and provide you with Public Liability, Professional Indemnity and Accident Insurance. There are no start up fees to join Enorth Umbrella, and there are no termination fees either - the only charge is a weekly admin fee. With a dedicated team of payroll experts, Enorth Contractors are commited to delivering top level customer service, and will work alongside your Agency to ensure the most important thing to you: Delivering your money accurately, on time with no hassle. Are There Any Other Benefits? The most obvious benefit from using a payroll company is that you can receive regular tax efficient timely payments without any administrative obligation. But also: Mortgages - As a contractor or an individual operative it can be difficult to obtain a mortgage. Working through a payroll company can demonstrate continuous employment with weekly wage slips, helping for a mortgage application. Personal Insurances - You will be covered for both Public Liability and Accident Insurances under Enorth s own Insurance policy. Proof of Identification - Either a copy of your passport or National Insurance Card or Residence Permit or Application Registration Card - If none of these are possible we can accept a National Insurance Number Card or P45 and a UK birth certificate or registration stating the holder is a British Citizen or Home Office letter indication an indefinite stay in the UK. Please send forms back to Enorth Group Contractors, Oldbrook House, Boycott Avenue, Oldbrook, Milton Keynes, MK6 2PN. Alternatively forms can be ed to info@enorthgroup.com How and when will I get paid? Your Agency completes the time sheets by the Tuesday following the working week; we process your pay and send payment directly to you by BACS. In most cases this is done so that you have cleared funds each Friday. Umbrella Insurances Enorth s Insurance Policy Covers: Group Personal Accident 1) Death - 50,000 2) Permanent Loss of one limb or sight in one eye - 50,000 3) a: Loss of both eyes or two or more limbs, or loss of one eye & one limb - 50,000 b: Loss of speech - 50,000 c: (i) Loss of hearing in both ears - 50,000 (ii) Loss of hearing in 1 ear 25% of (3.c.i) 4) Permanent Total Disability - 50,000 5) Temporary Total Disability (Subject to a maximum of gross weekly wage and/or 50% for unidentifiable back injuries). Payable for a maximum of 52 weeks at 200 per week 6) Medical Expenses arising in connection with (5). Up to 15% of outgoings and not exceeding 15,000 Conditions 1) 14 day deferment period on each and every claim 2) Occupational Accidents only (excluding commuting) 3) Excluding pre-existing defects Public Liability Insurance Limit of Indemnity: 1,000,000 any one occurance/unlimited but in all products - subject to excesses. Tax Advice - can be given on your own particular circumstances. How do I join? We enclose an application form with this brochure and a copy of our terms and conditions of your employment. Simply complete the application form and send it back to us using the enclosed self addressed envelope together with your proof of identity. We will then register you for payment through our Umbrella Company. 1) Umbrella Application Form - Complete, Sign and Return 2) Contract of Employment - Read and Retain 3) P46 - Complete, Sign and Return

4 ENORTHGROUP UMBRELLA / PAYROLL SOLUTIONS Umbrella Application Form All fields are mandatory Personal Details: Title: Address: Mobile: Address: First Name: Surname: Postcode: Home No: Date of Birth: National Insurance No: Occupation: I enclose a P45 P46 Bank Details: Please tick this box if you do not have a bank account and we will pay you by cheque. Bank/Building Society Name: (additional fees apply) Account Holders Name: Sort Code: Account Number: Reference/roll number: Agency Details: Please complete the agency details that you are working for and we will contact them on your behalf. Agency Name: Telephone No: Address: Postcode: Declaration: I authorise the above named agency/company to make payments on my behalf to Enorth Consulting Ltd (Enorth Contractors) and I agree that I have read and understand the Contract of Employment. I enclose a copy of my proof of identity (driving licence/passport) - delete as appropriate. I authorise Enorth to use the data provided by me to verify ID, confirm entitlement to work in the UK and to process my payments. I understand that I can gain access to this information. Name: Date: Signature:

5 We must receive proof of identification Enorth Contractors has adopted the 2004 legislation relating to the prevention of illegal working in the UK. Under Section 8 of the Asylum & Immigration Act 1996 and Race Relations Act 1976, proof of identification must be obtained for everyone. Documents to be provided can be either: List 1 One of the following: Passport Showing that the holder is either: - British Citizen, or has right of abode in UK, or is a National of EEA, or endorsement right of residency, or indefinite stay in the UK National Identity Card Showing that the holder is a National from EEA country Residence Permit Issued by Home Office to EEA National Application Registration Card Arc Issued by Home Office to an Asylum Seeker List 2 (a) Combination of the following: National Insurance No. NI card, or P45, or P60, or Letter from Government (showing applied for NI no) AND: Along with one document above proving NI number, one of the following must be provided: Full UK Birth Certificate Birth Certificate from either Isle of Man, Channel Islands or Ireland Certificate of registration of naturalisation stating holder is British Citizen Home Office letter indicating indefinite stay in UK Immigration Status Document indicating indefinite stay in UK List 2 (b) Combination of the following: Work Permit Approval document from Work Permits UK AND: Along with a document issued by Work Permits UK, one of the following must be provided. Passport endorsed to show holder is able to stay in the UK & can accept the employment in question A Letter issued by Home Office confirming person is able to stay in the UK Members of the European Economic Area (EEA) Austria, Denmark, France, Greece, Iceland, Italy, Luxembourg, Portugal, Sweden, Belgium, Finland, Germany, The Netherlands, Ireland, Liechtenstein, Norway, Spain, Switzerland, United Kingdom, Malta, Cyprus, Czech Republic, Estonia, Poland, Hungary, Slovenia, Latvia, Lithuania & Slovakia. Nationals from these countries are not subject to immigration control and can enter and work freely in the UK. However, proof of nationality is essential. I.e. a Passport or a National Identity Card issued by an EEA country or a Home Office Residence Permit. A8 Countries: Czech Republic, Estonia, Poland, Hungary, Slovenia, Lithuania & Slovakia. WRS Worker Registration Scheme Self Employed workers are exempt Self Employed workers from A8 countries DO NOT have to register on WRS scheme. If Nationals from A8 countries are working in the UK on a self employed basis, they are exempt from the registration requirement. Details are correct at time of printing.

6 Expenses You can claim expenses which can be used to offset tax, however you can only make a claim on items that are used wholly and exclusively for the purpose of the business. We have tried to make this list exhaustive, however, if you do have any questions please do not hesitate to contact us. The following are allowable non-taxable expenses: Travel Meals/over night claims Computer software (for business use) Equipment & Tools Professional Subscriptions Business Telephone Calls Postage & Staionary Charitable Donations Travel Travel, that is, expenses incurred through travelling for work using ferry, bus, train, car, motorbike, bicycle or tube can be claimed back. Receipts and VAT receipts are required for all payments made, you must also make it clear the reason for the journey and your start and end point. Travelling using a car must be equally as clear, you must present us with VAT receipts for petrol/diesel, the reason for the journey, the start and end points, and breakdowns of the distance travelled. Claimable mileage rates are as follows: Transport Car Motorbike Bicycle Rate 40p per mile for the first 10,000 miles and 25p thereafter 24p per mile 20p per mile Travel from home to your place of work is allowed and can be claimed for, however, in order for the HMRC to see this as appropriate you must be working in temporary assignments rather than in one place for a long period of time. Meals / Overnight Claims It is possible to claim for meals up to a maximum of 15 a day without the need for receipts. For this to be valid you must be more than 5 miles away from your permament address during your days worked. If you are away for less than 10 hours you can claim 5 as lunch allowance. If you are away for more than 10 hours you can claim for 10 as lunch and breakfast (or lunch and dinner) allowance. If you are away overnight you can claim for all three meals. Of course, if you incur costs of more than 5 a meal and have receipts you can claim for the full amount. You can claim for overnight stays with valid receipts, however, if you are away from your home address for more than three months you will need to provide us with details of your home address (a bill, council tax etc) to validate the claim. Likewise, if you stay with family or friends you can claim up to 20 per week, but you must provide accurate details (telephone number and address) of where you are staying in place of a receipt. Computer Software As with all expenses, as long as the claim is made for something that is wholly and exclusively for business use it can be processed and this includes computer software. Equipment and Tools You can claim back any eqipment, clothing and tools as long as you present a VAT receipt for the purchase. You can claim for any tools, fluorescent jackets, overalls, helmets, boots and protective clothing. If you need to clean any clothing you can claim laundry costs, but you must present us with receipts. However, the following are not considered necessary work equipment: Computers (Laptops or Otherwise) Satellite Navigation Systems Mobile Phones Professional Subscriptions You may claim expenses on books, magazines and electronic subscriptions as long as they are necessary to your work. Again, VAT receipts that clearly state your purchase must be presented. Business Telephone Calls Mobile phones cannot be claimed as expenses but you can claim back any money spent on business calls. In order for this to happen you must send us your monthly bill with the relevant calls highlighted. Postage / Staionary As with equipment and tools you can claim back any money spent on postage and staionary costs so long as you have valid VAT receipts. Training Expenses As above, courses that are designed specifically with the business need in mind are allowable, as long as VAT receipts are presented. Please make sure that this guide is followed correctly, if the HMRC were to check your claim you would need to be able to justify your expenses. Disallowable Expenses Although the HMRC looks favourably on a wide range of non-taxable expenses, it is necessary to be aware of what is not allowable. Mobile Phones: You might purchase a phone for business use, but you can only claim for phone calls made and not the handset itself. Computer Equipment: Software is allowable, but a computer and surrounding equipment is not since it cannot be proven to be wholly for business use. Satellite Navigation Equipment Any non-business related purchases: Your own personal expenses. Any travel costs incurred that are not related to business activity, remember that if the HMRC were to check any claim made, you must be able to justify and prove that your claim was/is legitimate.

7 Contract of Employment PARTIES : (1) Enorth Consulting Limited of Oldbrook House, Boycott Avenue, Oldbrook, Milton Keynes, MK6 2PN ( the Company ) and (2) [name of employee] of [address] ( you ) IT IS AGREED as follows : 1. JOB TITLE, DUTIES AND ASSIGNMENT 1.1 The Company will employ you from [date] in the capacity of [job title]. 1.2 By agreement with the Company from time to time you will provide your services to clients of the Company ( Assignment ). 1.3 The relevant terms of each Assignment (by way of example but without limitation: start date, end date, remuneration, commission, place of work, duties) are subject to agreement between you and the Company on a case by case basis and will be recorded in writing in the form appended to this agreement and signed by both parties prior to the commencement of each Assignment. 1.4 The offer of Assignments is entirely within the discretion of the Company and there is no guarantee that any or any minimum number of Assignments will be offered, or that any Assignment offered will provide any minimum number of hours work. There is no obligation on you to accept any Assignment offered. However, if in the opinion of the Company you have unreasonably rejected on at least three occasions Assignments offered, your employment may be terminated in accordance with clause 5 or clause 11 of this agreement. 1.5 The Company reserves the right to terminate any Assignment on one week s notice and shall not be liable to pay you any remuneration or compensation in respect of any period following such termination and prior to the commencement of any further Assignment hours notice to the Company is required from you before leaving an assignment. Failure to do so will be treated as a disciplinary matter and may result in the termination of your employment without notice or payment in lieu of notice. 2. PLACE OF WORK Your normal place of work will be at [your home] but you may be required to work at such place as may be agreed with the Company in accordance with the terms of each Assignment. 3. REMUNERATION 3.1 During each Assignment the Company will pay you such sum as may be agreed in the terms of that Assignment, subject to deductions in respect of PAYE and Class 1 National Insurance Contributions. You will be paid weekly in arrears by credit transfer, on Friday each week. During any periods between Assignments when no work is being performed, you have no entitlement to remuneration. 3.2 The Company will automatically deduct an Administration fee for every payment made. 3.3 The Company reserves the right to deduct from your salary or other sums due to you any other sums you owe the Company at any time. 4. DATE EMPLOYMENT COMMENCED Your period of continuous employment with the Company commenced 6. HOURS OF WORK There are no fixed or guaranteed minimum hours for this employment and you will work such hours as may be agreed between you and the Company in accordance with each Assignment. 7. HOLIDAYS 7.1 You are entitled to 28 working days (including bank and statutory holidays) (BERR Guidelines April 2009) as paid holiday during the Company s holiday year period which runs from the date you start work. Holiday entitlement will remain in the written BERR Guidelines; 7.2 Holiday pay accrues per hour worked at the rate of 12.07% of your hourly rate (or rate applicable to subsequent BERR Guidelines). The accumulation of holiday pay will be shown separately on your pay slip and the relevant amount will be paid to each week you work. If you wish us to accrue your holiday and receive it when you take your holiday please let us know; 7.3 All holidays must be taken at times convenient to the Company, and you must give sufficient notice to the Company or its appointed agent of your intention to take holidays; 7.4 Holidays will be limited to a period of no longer than 10 consecutive working days except by prior agreement with the Company or its appointed agent; 7.5 If upon termination of employment you have taken less than your accrued entitlement to paid holiday, you will be entitled to be paid in lieu of any remaining paid holiday entitlement. If you have taken more than your accrued entitlement there will be no balancing deduction from your final salary, since at the time you took the holiday you will only have been paid in respect of that amount of holiday entitlement which you have accrued, and therefore any additional holiday you have taken will have been unpaid leave anyway; 9. SICKNESS AND ABSENCE 9.1 If you will at any time be absent on account of sickness or injury from performing your normal duties you should inform the Company or its appointed agent of the reason for absence as soon as possible but no later than 8.30am on the working day on which absence first occurs and on each day thereafter so as to enable alternative arrangements to be made; 9.2 In respect of absence lasting less than five working days you need not produce a medical certificate unless specifically requested to do so. You must complete the Company s self certification form immediately on return to work after such absence; 9.4 The Company reserves the right to ask you at any stage of absence to produce a medical certificate and/or to undergo a medical examination by an independent doctor. Your refusal or failure to submit to a medical examination may be to your detriment as the Company will have no alternative but to make a decision about your continued employment without the benefit of professional medical advice; 9.5 The Company operates the Statutory Sick Pay Scheme and you are required to co-operate in the maintenance of necessary records. For the purpose of calculating your entitlement to statutory sick pay qualifying days are Monday to Friday. Entitlement to payment is subject to notification of absence and production of medical certificates as required above; 9.6 Where the Company pays statutory sick pay to you during absences this will not prejudice the Company s right to terminate your employment on grounds of ill-health. on [date]. 10. PENSIONS 5. PROBATIONARY PERIOD 5.1 The first two weeks of employment will be probationary and the probationary period may be extended at the Company s discretion. The Company will at all times comply with the obligations placed upon it for the provision of pensions to employees and will notify you in writing of the details of any scheme from time to time in force. 5.2 The employment may be terminated on one week s notice given in writing by the Company at any time during or at the end of this probationary period. 5.3 Your performance and suitability for continued employment will be reviewed throughout the probationary period. During the probationary period the Company reserves the right not to apply its standard disciplinary procedures.

8 11. CONTRACTING OUT 11.1 No Contracting Out Certificate is in force for this employment. 12. NOTICE 12.1 If your employment continues after the end of the probationary period and without prejudice to the right to summarily dismiss the employment may be terminated : By you giving the Company not less than one week s written notice of resignation of employment; By the Company giving you not less than one week s written notice of termination of employment for each completed year of continuous service, with a minimum of one week and a maximum of twelve weeks The Company reserves the right to make payment in lieu of part or all of your notice entitlement The Company may at its entire discretion for all or part of your notice period require you to perform whatever duties it may allocate to you, not to perform any duties, not to have contact with any clients, prospective clients or other employees or exclude you from the Company s or any client s premises. In such circumstances you will be required to remain readily contactable and available for work. 15. PROPERTY You must deliver upon termination of employment, or at any other time at the request of the Company, all property belonging to the Company, its appointed agent or any of its/their clients, including all papers, documents, keys, credit cards, vehicles, computers, information stored on a computer or any other data or information of any kind including copies of all of the above in whatever format. You may be required to sign an undertaking that all such property has been duly returned. 16. GRIEVANCE AND DISCIPLINARY PROCEDURE 16.1 Copies of the disciplinary and grievance procedures applicable to you can be obtained from the Company Secretary, but do not form part of your terms and conditions of employment If you are dissatisfied with any disciplinary decision relating to you (including a decision to dismiss you), you may appeal in writing to the Company Secretary in accordance with the disciplinary procedure If you have any grievance relating to your employment you should in the first instance refer the grievance, either orally or in writing, to the Company Secretary, and the matter will be discussed informally. If you still remain dissatisfied you should continue to follow the grievance procedure which can be obtained from the Company Secretary. 13. CONFIDENTIALITY You must not either during or after your employment with the Company disclose to any unauthorised person any confidential information relating to the business affairs, dealings, transactions, finances or trade secrets of the Company or its appointed agent or any of its/their clients, or any other information concerning the Company, its appointed agent or any of its/their clients which is treated as confidential. This includes details of clients, customers, whether actual potential or past, employees, price information, rates charged for services offered and all information on the Company s, its appointed agent s, or its/their client s database. You must also use your best endeavours to prevent the publication or disclosure of such information. You must not at any time use or attempt to use any such information in any manner which may or may be likely to injure or cause loss directly or indirectly to the Company, its appointed agent or any of its/ their clients. Breach of this obligation during the employment may result in instant dismissal. 14. RESTRICTIONS 14.1 The following restrictions apply for six months after your employment with the Company has ended. During that period you will not without the prior written consent of the Company either on your own behalf or on behalf of any person firm or company, and whether directly or indirectly: Procure or seek to procure orders or accept orders from, or do business with, any person who was a client of the Company or its appointed agent during the 12 months prior to the end of your employment with the Company and for whom you performed an Assignment during that period, in respect of services which are the same as or similar to those which you provided to that client in the course of that Assignment; or Accept employment or engagement by, or provide personal services to, any client of the Company or its appointed agent for whom you have performed an Assignment during the twelve months prior to the end of your employment with the Company, the duties of which employment or engagement are the same as or similar to those services which you provided to that client in the course of that Assignment Nothing in this clause will prohibit the seeking or procuring of orders or the doing of business not relating or similar to the services described above If any of the above restrictions or provisions will be judged to be void it will to that extent be severed and the remaining provisions will continue to have full force and effect The above restrictions are considered reasonable by the parties but in the event that any such restriction will be found to be void but would be valid if some part thereof were deleted it will apply 17. DISMISSAL PROCEDURE A copy of the dismissal procedure applicable to you can be obtained from the Company Secretary, but it does not form part of your terms and conditions of employment. 18. SUSPENSION Where you are accused of an act of serious or gross misconduct you may be suspended from work on full pay pending the outcome of the disciplinary procedure. Such suspension is not a form of disciplinary action. 19. COLLECTIVE AGREEMENTS 19.1 There are no collective agreements affecting your employment. 20. WORKING OUTSIDE THE UK 20.1 You will not be required to work outside the UK for periods exceeding one month. 21. RETIREMENT - The normal retirement age for all employees is 65 years. 22. PERSONAL DETAILS For the purposes of the Data Protection Act 1998 you consent to the Company or its appointed agent holding and processing personal data including sensitive personal data of which you are the subject, for the purposes of administering its personnel and payroll. Such information may also be disclosed to clients to whom it is proposed to assign you, for the purposes of agreeing the terms of such Assignment. 25. CHANGES TO TERMS OF EMPLOYMENT 25.1 The Company reserves the right to make reasonable changes to any of your terms and conditions of employment and will notify you in writing of such changes prior to their taking effect Such changes will be deemed to have been accepted unless you notify the Company of any objection in writing within one month of being notified of the changes. 26. ENTIRE AGREEMENT This Agreement, together with any terms subsequently recorded in the form appended to this Agreement, constitutes the entire agreement between the parties in relation to its subject matter and supersedes any prior written or oral agreement between them relating to such subject matter and the parties confirm that they have not entered into this Agreement on the basis of any representations that are not expressly incorporated in this Agreement. with such modification as may be necessary to make it valid and effective If you are required to serve garden leave in accordance with clause 12 of this agreement, the period of applicability of the restrictions contained in clause 14.1 shall be reduced by the period of garden leave which you have served.

9 TIMESHEET CONSULTANT TIME SHEET WEEK ENDING SUNDAY Consultant Name Client Name Agreement No. When appropriate please put codes below next to the day: Record of Hours Worked Days to be Standard Rate Days to be Overtime Rate BH = Bank Holiday PV = Personal Vacation S = Sick Monday Tuesday Wednesday Thursday Friday Saturday Sunday Total Days Notes: Please record days worked in decimal format in a unit no smaller than.5 eg: half day (please round down). It is helpful to keep a record of hours worked; break times must not be included. Please assist invoice payment processing by submitting timesheets which show Bank Holidays, personal vacation and sick periods. Authorised Expense Claim 1. Must be approved by the client in advance. 2. Claims may have to be supported by attaching copies of invoices/bills/client approval, to an invoice. Expenses incurred this week I confirm this timesheet shows an accurate record of my working days and, if appropriate, approved expenses. Consultant Signature: Date: My new / recently amended work telephone number is: I certify the record of time worked is correct and that the Consultant has carried out the requisite work in a satisfactory manner; therefore, Enorth Consulting Ltd is entitled to invoice for the chargeable time in accordance with the terms of our consultancy agreement with your firm. I also certify that where expenses are being claimed the Consultant was authorised to incur the costs and that original receipts have been checked; therefore, the expense claim is approved for payment to the Consultant and for recovery by Enorth from ourselves. Client Signature: Position: Printed Name: Date:

10 P46: Employee without a Form P45 Section one To be completed by the employee Please complete section one and then hand back the form to your present employer. If you later receive a form P45 from your previous employer, please hand it to your present employer. Your details Please use capitals National Insurance number This is very important in getting your tax and benefits right. Date of birth D D M M Y Y Y Y Name Title enter MR, MRS, MISS, MS or other title Address Postcode Surname or family name House or flat number Rest of address including house name or flat name First or given name(s) Are you male or female? Male Female Your present circumstances Please read all the following statements carefully and tick the one that applies to you. A This is my first job since last 6 April and I have not been receiving taxable Jobseeker s Allowance or taxable Incapacity Benefit A or a state or occupational pension. OR Student Loans If you left a course of Higher Education before last 6 April and received your first Student Loan instalment on or after 1 September 1998 and you have not fully repaid your student loan, tick box D. (If you are required to repay your Student Loan through your bank or building D society account do not tick box D.) B This is now my only job, but since last 6 April I have had another job, or have received taxable Jobseeker s Allowance or Incapacity Benefit. I do not receive a state or occupational pension. OR C I have another job or receive a state or occupational pension. B C Signature and date I can confirm that this information is correct Signature Date D D M M Y Y Y Y P46(2006) Page 1 HMRC 11/05

11 Section two To be completed by the employer Guidance on how to complete this form, including what to do if your employee has not entered their National Insurance number on page 1, is in your Employer Helpbook E13 Day to day payroll and at Employee s details Please use capitals Date employment started Works/payroll number and Department or branch (if any) D D M M Y Y Y Y Job title Employer s details Please use capitals Employer s PAYE reference / Address Postcode Employer s name Building number Rest of address Tax code used If you do not know the tax code to use or the current tax threshold, please go to Box A ticked Emergency code on a cumulative basis A Box B ticked Emergency code on a non-cumulative Week 1/Month 1 basis B Box C ticked Code BR C Tax code used Please send this form to your HM Revenue & Customs office on the first pay day. However, if the employee has ticked box A or box B and their earnings are below the tax threshold, do not send the form until their earnings exceed the tax threshold. Page 2