An employee works for four periods during the year with the same employer:
Period 1: 1 January to 15 February
Period 2: 21 April to 10 June
Period 3: 18 August to 29 September
Period 4: 24 November through to the following tax year.
When you issue a P60 on 31 December, the employee's pay figure for the period of employment from 24 November to 31 December should only be entered at Section (A) 3 on the P60.
The employee's tax figure for that period should only be entered at Section (B) 3 on the P60.USC for that period should be entered at (D) 3 and (E) 3 on the P60.
Where cumulative basis applies, the total pay and tax from all employments for should be entered on the P60 at Sections (A) 1 and (B) 1 respectively. USC for all employments should be entered at (D) 1 and (E) 1. The 'date of commencement of employment' entered on the P60 is the date of commencement of the latest period of employment: 24 November.
Note: The pay and tax entries required on the P60 are slightly different to the entries required on the P35L.
An employee may have worked for you a number of times during the tax year. If so the pay and tax figures entered on the P35L at are the combined details of pay and tax for all periods that they worked for you that year.
In the example, the entries on the P35L will be the combined details of pay and tax for the four periods of employment with that employer.