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Posted Sat, 31 Aug 2024 22:04:36 GMT by NMH73
Hi, I started a full-time PAYE job on 1st April 24, and with the tax year running to 5 April 24 I wondered whether I still needed to fill out this section of the 23/24 SA form? Not sure how I would calculate 5 days worth of income, tax and NIC?
Posted Wed, 11 Sep 2024 11:20:44 GMT by HMRC Admin 10 Response
Hi
You are liable to pay tax on income when you receive that income and not when it is generated / earnt. 
For example, if you receive a bonus for the tax year 22/23, but it is paid in the 23/24 year. The 23/24 the tax rules would apply, not those of 22/23. 
This means unless you were paid for the work you did between 01/04/24 and 05/04/24 on or before 05/04/24 you do not need to enter it in your 23/24 tax return

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