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​HMRC and Tax Code Details

 

HMRC

HMRC can be contacted by telephone on 0300 200 3300 or further detailed information is available here. You will need Napier's PAYE Reference Number when you call - this is 961/7027438.  You will also need your National Insurance number which can be found on your P60 or HMRC correspondence.

 

Tax Codes

Tax codes indicate the amount of pay you can receive each month without paying tax.  A tax code of 1250L means you can earns £1,041.67 (£12,500 tax free allowance/12) per month before you start paying tax. If you have a 0T tax code, this means that you are not receiving any tax free allowance and all of your pay will be taxed.  If you have a tax code with an S prefix, your PAYE tax will be based on the Scottish Rate of Income Tax.  Further information is available at https://www.gov.uk/scottish-income-tax or https://www.gov.uk/income-tax-rates. 

The rate of tax applied to your pay will depend on your individual circumstances.  We receive this information from your P45, the New Starter Checklist or directly from HMRC.  If you did not send a P45 or complete a New Starter Declaration when you joined the University, you will automatically be set up on a '0T' tax code which will result in you paying a minimum of 20% tax on all your taxable income.

If you think your tax code is incorrect, please contact HMRC directly - we are unable to contact them on your behalf. 

 

National Insurance

NI is a tax on earnings that contribute towards benefits and pensions, such as state pension, statutory sick pay, employment support allowance, maternity allowance etc.   Employees are placed into a “category” which indicates how much NI the employee and employer needs to contribute.   The main categories are M – for employees who are under 21, A – all employees apart from those in other categories such as M, C etc., and C – employees who are over the state pension age who cease paying National Insurance.  More information is available at:  https://www.gov.uk/national-insurance-rates-letters/category-letters .

If you do not have a National Insurance number, you can find information on how to apply here.


P60s

A P60 is a summary of how much you have earned over the tax year (6th April to the following 5th April), and the deductions you have paid for National Insurance and tax. You will receive a P60 from us in May, if you are in employment on the 5th of April.   These can be accessed via HR Connect Self Service and can also be sent electronically to the e-mail address you provide on your e-form preferences. 

- To access your payslips and P60s: log onto your HR Connect Self Service and click Pay & Benefits.

- To change your password: log onto HR Connect Self Service, choose the face icon at the top right, and choose E-Form Preferences.  Please ensure the boxes for 'Email Payslip', 'E-mail P60' and 'Use the same e-mail address and password for P60s' are all ticked.

The taxable pay on your P60 is different from your gross pay (monthly salary x12).  It is the amount of your pay which is TAXABLE, reflecting on your tax code and allowable deductions such as pension contributions, childcare vouchers etc.  The taxable pay figures on your P60 will be the same the ‘taxable pay to date’ and ‘tax paid to date’ on your March payslip.


P45

A P45 is a summary of the tax you have paid so far from the beginning of the tax year (6th April) until the date you leave employment.  You will receive a P45 from every employer when you leave their employment.  If you have joined the university and have a P45, please forward parts 2 and 3 to payroll@napier.ac.uk .  If you do not have a P45, please complete a New Starter Checklist​ . This allows us to collect information on other benefits, jobs, student loans etc that you may have.

When you leave the University, we will send your P45 to your home address.  Please update your address in your Contact Information on HR Connect Self Service if you are moving address.


Marriage Allowance

You are able to reduce your own or your husband, wife or civil partner's tax, in the form of the Marriage Allowance.  In the 20/21 tax year, this allows you to transfer £1,250 of your 'Personal Allowance' to your husband, wife or civil partner. Marriage Allowance could reduce your tax bill by up to £250 in the tax year (6th April to 5th April the next year) and you are able to apply if you meet the following requirements: you are married or in a civil partnership, you do not pay Income Tax or your income (including pensions, savings and investments) is below your Personal Allowance, your partner has an annual income of between £12,501 and £43,430 (in Scotland), meaning they pay the starter, basic or intermediate rate of tax, and you were both born on or after 6 April 1935.


For further information on the Marriage Allowance, please visit HMRC's web page.

 
 
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