If a payroll is calculated on a 4 weekly basis, an employees code is applied at the weekly rate times 4. If say then the first pay period is to 10th April for example, they are receiving 4 weeks free pay in that tax year at week 1. If the employee leaves immediately their P45 would indicate they left at week 1 but the tax deducted would not appear correct. This is an actual situation where the Revenue are querying the figures on just such a P45. What have we done wrong if anything? Should we have stated they left at week 4 even though that is 10th April!
Andy Shady