from selfemployed to employee

[baseljacko]

not sure if in right place, but i have friend who was an employee then left to be self employed. Now he is going back to be an employee again. I know is pps number from his last employement will do. Just wondering what else does he need to have. he does have a P45 from the last employement he was in. will that do or not

 

[Black Sheep]

Unless his P45 was received for 2010 he needs to inform revenue that he is returning to PAYE and no longer self-employed, therefore needs to have his status changed and the relevant tax credits applied

 

[Mrs Vimes]

P45s should really only be passed to new employer when a person is going directly from one employer to the next.
Even if his p45 was from 2010 if he had any income from self-employment Revenue will need to be satisfied that they won't be left owed money before they will issue any tax credits. If he had an income while self-employed then they will most likely issue a tcc on week one basis so that the credits he has used for self-employment will not be used twice.
He needs to ring Revenue to get a tcc issued for new employer and talk to them about what credits to hold back.
Sybil

 

[baseljacko]

thanks for your replies