Geek

If you are operating a salary sacrifice scheme, you have legally changed the employee contract and reduced the salary in exchange for a benefit in kind at the cost of the employer. This must be maintained whilst an employee is on statutory leave so not to cause a breach of contract, discrimination, constructive dismissal etc and there are multiple tribunal cases that involve maternity. The employer manuals offer a lot on this, 2 of which are: https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim42766 https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim42753

The P45 is no longer submitted to HMRC, it is an employee document that may be used for a new employer (subject to certain rules). The old employer has to tell HMRC that you left via their FPS and should have done this at the same time as processing your final pay. You should email / call the payroll department at both pervious employer's and ask them to tell you the date of the FPS submission where they made you a leaver and notified HMRC, and then with this (you will also need their PAYE reference which is usually on the payslip, and definitely on your P45 copy) you can call the HMRC employee helpline and get them to check the submissions and update your record. You will receive a new tax code should you be owed any money from HRMC

If your employee has signed up to a contractual reduction in remuneration in exchange for a benefit (salary sacrifice agreement) what you are calling the employee contribution is in fact the employer contribution. Whilst your person is unable to make the sacrifice from the original remuneration as they are on statutory leave the employer legally has to carry the burden for the whole amount for the whole period of time. So in this case the employer will have to maintain the full 10% contribution, based on the amount in the contractual change (so that is the 10% of the original salary).

If you have a company car - so this includes salary sacrifice cars you need to report the vehicle on a P11d - unless you do this via payrolling benefits and report the vehicle details on the FPS every pay period that it is available. You cannot payroll this benefit unless you have registered for this service. Also dont forget to send the quarterly P46 Car with the details to HMRC so they know about the cars. If you have completed and submitted an incorrect P11d you need to submit the adjustment on line HMRC Online Services (don't submit the actual amounts, put the correction to the amounts they need to account for in). You can submit previous years P11ds for the 1st time either through your software if it supports this, if not you will need to do it through the PAYE Online Services. There isn't a direct number to the P11d team - I have been trying to get hold of them for months via employer support with no availe.

You would be best to call HMRC on 0300 2003300 as they won't answer personal queries on here. Hope this helps

You can claim relief through your self assessment for these site visits. Do ensure that you keep a full record of each trip[ and associated mileage. 45p mile for 1st 10k miles, 25p thereafter - if you dont charge this to your employer

https://www.gov.scot/publications/scottish-income-tax-2024-25-factsheet/

You may wish to speak to ACAS on this as it will depend on exactly how the tips are paid (via your employer and subject to tax and NI, or if they are through a 3rd party) and your contract as well as the legislation. The calculation is on the overall average of the qualifying weeks, it may be that you have not hit the threshold in that period. You can check the calculations yourself https://www.gov.uk/maternity-paternity-pay-leave

I would sugest you have a conversation with a tax specialist as this is a complex case. As for council tax, you need to speak to the local council on the property you may be renting. You may wish to have a trusted friend's address as the address for correspondence

You must complete the New Starter Decleration before commencing your new role - https://assets.publishing.service.gov.uk/media/6331a05f8fa8f51d29278ebc/Starter_checklist.pdf. At the point of starting the new role you will have more than one employment so you would need to tick box C. As soon as your other contract has ended, and as long as you have been paid in your new role you can call HMRC and ask them to allocate your tax code to the new employer (you will need the old and new PAYE reference for this call) 0300 200 3300 - be prepared for a wait - the employer helpline is regularly 2+ hours wait! Just be aware that it is very close to the payroll year end, and depending on the timing of your call and the payroll department cut off dates it may overlap and not reach them in time. Do ensure that as soon as you receive your P45 from the previous employment pass this over, otherwise your P60 may not include the whole year figures. Do keep your P45 copy in case this happens for tax purposes (keep it for at least 7 years to be safe)