UK income slips and forms - employees and pensioners

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UK retiree private pension is distinct from the UK government pension. For salaried employees and/or private pension recipients you would receive one or more of these forms.

Notes

  • Most of these UK forms are provided online. You may need to write to request a paper copy.
  • Retain your online login in code. You will need this access code for future years.
  • Download the forms.
  • Annual declarations and proof of tax residency may be requested by your employer, by the bank into which your income is deposited, and/or by HM Revenue and Customs (HMRC).
  • CRA provides a Certificate of Tax Residency for each Taxpayer by Tax Year and by third party country requesting these forms.

How to obtain Certificate of Tax Residency - Canada

https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/certificate-residency.html?pedisable=true

CANADA and OECD Tax Residency Determination

UK INCOME and TAX WITHHOLDING FORMS

P60
Your P60 shows the tax you’ve paid on your salary in the tax year (6 April to 5 April). You get a separate P60 for each of your jobs. If you’re working for an employer on 5 April they must give you a P60. They must provide this by 31 May, on paper or electronically.

You’ll need your P60 to prove how much tax you’ve paid on your salary, for example:

  • to claim back overpaid tax
  • to apply for tax credits
  • as proof of your income if you apply for a loan or a mortgage

You can check how much tax you paid last year if you think you might have paid too much.

P45
You’ll get a P45 from your employer when you stop working for them. Your P45 shows how much tax you’ve paid on your salary so far in the tax year (6 April to 5 April). By law your employer must give you a P45 - ask them for one.

A P45 has 4 parts (Part 1, Part 1A, Part 2 and Part 3).

  1. Your employer sends details for Part 1 to HM Revenue and Customs (HMRC) and gives you the other parts.
  2. You give Part 2 and 3 to your new employer (or to Jobcentre Plus if you’re not working).
  3. Keep Part 1A for your own records.

By law your employer must give you a P45 - ask them for one.

You can check how much tax you paid last year if you think you might have paid too much.

You don’t have a P45

You won’t have a P45 if you’re starting your first job or you’re taking on a second job. Your employer will need to work out how much tax you should be paying on your salary. They may use a ‘Starter Checklist’ to collect the information, or may collect it another way. The Starter Checklist has questions about any other jobs, benefits or student loans you have. It helps your employer work out your correct tax code before your first payday.

P11D
Your employer might give you a copy of your P11D if they used it to tell HM Revenue and Customs (HMRC) about your ‘benefits in kind’ (for example company cars or interest-free loans). They don’t have to do this, but they must tell you how much each benefit is worth. You might not get a P11D if your employer takes the tax you owe on your benefits out of your pay.

LOST PAYEE FORMS

Lost P45 - You can’t get a replacement P45.

Instead, your new employer may give you a ‘Starter Checklist’ or ask you for the relevant details about your finances to send to HM Revenue and Customs (HMRC).

Lost P60 - You can get a replacement P60 from your employer.

P11D - You can usually get a copy of the P11D from your employer.

If they can’t give you one, you can contact HMRC for a copy.

SOURCE:

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UK Income Tax Topics

Browse this site:
https://www.gov.uk/browse/tax/income-tax

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UK State Pension

Browse this site:

The basic State Pension

Contents

  1. Overview
  2. Eligibility
  3. What you’ll get
  4. How to claim
  5. Increase the amount you’ll get
  6. Inheritance
  7. Change of circumstances

Overview

You can claim the basic State Pension if you’re:

  • a man born before 6 April 1951
  • a woman born before 6 April 1953

If you were born later, you’ll need to claim the new State Pension instead.

This guide is also available in Welsh (Cymraeg).

To get the basic State Pension you must have paid or been credited with National Insurance contributions.

The most you can currently get is £129.20 per week.

The basic State Pension increases every year by whichever is the highest of the following:

  • earnings - the average percentage growth in wages (in Great Britain)
  • prices - the percentage growth in prices in the UK as measured by the Consumer Prices Index (CPI)
  • 2.5%

Next : Eligibility

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UK State Pension if you retire abroad.

Browse this site:

Claim State Pension abroad

There will be no change to the rights and status of EU citizens currently living in the UK until 30 June 2021, or 31 December 2020 if the UK leaves the EU without a deal. You and your family can apply to the EU Settlement Scheme to continue living in the UK.

You can claim State Pension abroad if you’ve paid enough UK National Insurance contributions to qualify.

Get a State Pension statement if you need to find out how much State Pension you may get.

Make a claim

You must be within 4 months of your State Pension age to claim.

To claim your pension, you can either:

If you live part of the year abroad

You must choose which country you want your pension to be paid in. You cannot be paid in one country for part of the year and another for the rest of the year.

Bank accounts your pension can be paid into

Your State Pension can be paid into:

  • a bank in the country you’re living in
  • a bank or building society in the UK

You can use:

  • an account in your name
  • a joint account
  • someone else’s account - if you have their permission and keep to the terms and conditions of the account

You’ll need the international bank account number (IBAN) and bank identification code (BIC) numbers if you have an overseas account.

You’ll be paid in local currency - the amount you get may change due to exchange rates.

When you’ll get paid

You can choose to be paid every 4 or 13 weeks.

If your State Pension is under £5 per week, you’ll be paid once a year in December.

Delays to payments around US bank holidays

If you live abroad and your payment is due in the same week as a US bank holiday, it could arrive one day late. This is because a US company processes these payments.