Avoid common PAYE mistakes

Forms checklist

Mistakes are found in thousands of forms every year. Before you send a completed form to HM Revenue & Customs, or give a form to an employee, you may find it helpful to work through this checklist:

• Are you using the correct form for the right year?
• Have you double checked the PAYE codes, employee's National Insurance numbers and other characters or figures entered? Make sure these have not been transposed, for example, 1234567 entered as 1235467.
• Are the address and company details correct?
• Is the employee's code correct as shown on the P45 or as notified by HM Revenue & Customs for the current tax year? Make sure it is the latest code and not out of date.
• Have you signed (or counter-signed) the form, if required?
• Have you given the date, where a particular event is recorded?
• Have you copied across the correct details from an existing form, such as a new employee's P45?
• Have you checked that the information is not out of date?

Subjects covered in this guide

• Introduction
• Employed or self-employed
• Forms checklist
• Calculations checklist - does it all add up?
• Special deductions and payments checklist