An employee works for four periods during the year with the same employer:
Period 1: 1 January to 15 February
Period 2: 21 April to 10 June
Period 3: 18 August to 29 September
Period 4: 24 November through to the following tax year.
When you issue a P60 on 31 December, the employee's pay figure for the period 4 only be entered at Section (A) 3 on the P60.
The employee's tax figure for that period should only be entered at Section (B) 3 on the P60. USC for that period should be entered at (D) 3 and (E) 3 on the P60.
Where cumulative basis applies, the total pay and tax from all employments for should be entered on the P60 at Sections (A) 1 and (B) 1 respectively. USC for all employments should be entered at (D) 1 and (E) 1. The 'date of commencement of employment' entered on the P60 is the date from the latest period of employment: 24 November.
Note: The pay and tax entries required on the P60 are slightly different to the entries required on the P35L.
An employee may have worked for you a number of times during the tax year. The pay and tax figures entered on the P35L are the combined pay and tax figures for all periods of that that year.