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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.
2.By what date and by whom must Joe be provided with PAYE form P45?
Date By whom
A.31 May 2017 Firstly plc
B.31 May 2017 Secondly plc
C.31 December 2016 Firstly plc
D.31 December 2016 Secondly plc
2.The correct answer is:
31 December 2016 by Firstly plc
Form P45 will show Joe’s taxable earnings and income tax deducted up to the date of leaving, together with his tax
code at the date of leaving.
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