Employer supposed to get a p46 sorted out but for three months they haven't bothered, what to do?

I used to audit the PAYE system so I know how it works. At the moment you're on an emergency code that assumes you have been working continually since the beginning of the tax year on 6 April 2010 so you're probably overpaying a bit. Even if your employer does nothing, once the tax year ends on 5 April 2011, a) your code will reset to a "normal" one then so all is fine from then on, and b) once HMRC does the end of year reconciliation from your employer's PAYE tax return, you'll get any refund you are due. If it's a relatively small amount, they'll do it by adjusting your 2011/12 tax code and send you a tax coding notice to tell you - and then you should check your payslips to make sure your employer is using the one that HMRC gave you.

old know all is slightly wrong - you can't get a P60 from your last employer as these are only issued at a tax year end. A P45 is a P60 issued in the middle of the year and for any tax year, you only get one or the other - that is, if your employer or former employer remembers to do it! A P46 is, as you have been told, what you use if you don't have a P45.

Just to make sure, and this might help to "kick butt" a bit (!), you could contact your tax office. Employees on PAYE are dealt with by whatever tax office their employer deals with so the office usually changes with every change of job. There should be a tax office reference on your payslip - a 3 digit number, a slash, and whatever is after it. The 3 digit number is the number of your tax office and http://search2.hmrc.gov.uk/kbroker/hmrc/locator/lo... will help you to find it. Your National Insurance number is important in all this as HMRC uses it as a reference number, and that will help them track everything down and get you sorted out.

I couldn't really comment on your last question - except to say that if you're being paid each month 1/12 of what you should be paid each year, you're getting what you should have and I wouldn't worry about it.

You cannot make your mind up , P46 or P45... only jesting!! You are on an emergency code and should have been sorted out long ago. This is incompetence in the pay office , take you immediate supervisor aside quietly and get his/her full attention away from noisy areas , they are bound and indeed obliged to sort this out.

It will all sort itself out in April. The tax office will want you to complete a return. You'll need a P60 from both employers and the tax man will fine them if they don't issue them on time.

If you want to make trouble, ring your local tax office. They'll need to know your National Insurance number and the name and address of both employers (the address they need is where the payroll is done). They'll then send an enforcement team to both to "advise" them on how to keep their tax records up to date.