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Posted Fri, 06 Dec 2024 10:54:48 GMT by team
Hi, One of my clients has both self-employed and business income. During the tax year 2023-2024, he had two jobs, but his P60 reflects only the current employment income. His previous employment details are included in a P45, which are not shown in P60. While preparing his self-assessment tax return, how can we accurately determine the figure to be entered in the "Earnings above the Primary Threshold (PT), up to and including the Upper Earnings Limit (UEL)"? Since the P60 shows an incorrect value, what is the best method to calculate the actual figure? Looking forward to your guidance Regards, Kubed Solutions
Posted Wed, 18 Dec 2024 08:14:21 GMT by HMRC Admin 20 Response
Hi,
The P60 details the current employed PAYE information held at the end of the relevant tax year.
If you had more than one employment during the relevant tax year your P60 would not show details of the previous employer. 
This information is held on the P45.
If the P45 information was not handed to the new employment upon commencement of the employment under the current employer then you will need to take this up with your payroll department.
Thank you.

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