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THE FOLLOWING SCENARIO RELATES TO QUESTIONS 1-5.
Joe
On 31 December 2016 Joe resigned as an employee of Firstly plc, and on 1 January 2017 commenced employment with Secondly plc. He received a salary and taxable benefits from both Firstly plc and Secondly plc. He is paid monthly by both Firstly plc and Secondly plc.
Secondly plc has 700 employees. It filed its PAYE return due on 31 January 2017 on 4 April 2017. This was the second return that it had submitted late in the tax year 2016/17.
1.Which TWO of the following statements about Joe’s PAYE tax code are correct?
A.The code number for Joe, if he was only entitled to a personal allowance, would be 1100L.
B.Joe’s tax code cannot be adjusted for unpaid tax on income from earlier years.
C.Joe’s tax code will be applied to his salary when calculating the amount of income tax that has to be
D.paid each month under the PAYE system.
E.Joe’s employer will be issued with the tax code at the start of the tax year and must use the same code throughout the tax year.
