Tax
This can be emailed to NES payroll directly at nss.payrollsupport-nes@nhs.scot
Tax codes and their meaning are published by HMRC – please find a link below:
Your tax code is personal to you and can change for many reasons depending on personal circumstances. When your tax code changes you should be sent a notification from HMRC and you need to contact them to discuss any changes in your tax code as NES will operate the code submitted to them by HMRC.
Changes to codes are submitted to NES payroll provider NSS and are loaded automatically into the payroll system from an electronic file received from HMRC.
NES CANNOT act upon the employee’s notification.
When you join a new Health Board (or any organisation in the UK), the organisation is required to assign you a tax code on joining.
If you have received your P45 from your previous employer – and passed it on to your new employing board within the payroll deadlines - then your new health board will use the code on the P45 which will be the same as the code used at your previous employer.
If you have not yet received your P45 from your previous employer then your new employing board, by legislation, to assign you a temporary tax code, based on your salary. That is either BR or 0T, dependent on your earnings in that role.
Temporary tax codes are used by UK employers when an individual’s tax code is as yet unknown due to not having a P45 form which contains earnings and tax information for the tax year to date.
A temporary tax code will ensure you are taxed at a rate that is determined by the code used (and that is linked to your level of earnings)
It is possible that you may be over or under taxed using the temporary tax code, however as soon as your actual tax code is applied to your record, the year to date tax will, in most cases, be rectified in that month. If the change to your tax code occurs after tax year has ended, the tax will be refunded to you. Please see the link below on how your tax will be returned to you:
The only available option is for you to contact HMRC yourself and inform them that you feel you have been given an incorrect tax code.
Use the link below for further information on how to contact HMRC.
It will be useful to have your own National Insurance Number. You may also need your employing boards PAYE Reference number.
If HMRC agree that your code is incorrect they may make a coding change immediately – and that will be electronically transferred to our payroll records within a few days.
HMRC will not talk to anyone about your personal payroll record except you.
HM Revenue & Customs
Centre 1, East Kilbride
Glasgow
G79 1AA
Tax Reference Number: 961/8490365
HMRC will send out a coding notice to you in the mail each time your code changes. The payroll department in your employing board may also notify you of this.
You may find out because your net pay is much lower than you are used to as you will be taxed on your full salary, at 40% higher rate tax.
When you notice you have paid a lot of tax please call HMRC as soon as possible to ensure this change can be processed in your next months pay.
Please contact the NES Payroll team by going to: https://nesdigital.atlassian.net/servicedesk/customer/portals. Please note that the first time you submit a query through this helpdesk you will need to self-register with JIRA using your NHS email address.
P11D’s will be issued at the end of the financial year to leased car holders only.
Your P60 shows "taxable" pay for the year, which will be your annual salary inclusive of additional enhancements etc. minus the total pension contributions paid in that financial year.
When you joined your new employing board, if a P45 notification of your tax code was not received in advance of the payroll deadline, a temporary tax code of 0T would be applied.
When HMRC then receives your payroll record electronically from your new employing board with a tax code of 0T they know that this code is temporary – this may lead them to carry out an action to rectify that and amend your temporary code to a permanent code.
When you join a new health board, it is possible that you are still on the employment records, as a live employee, with your previous Board. That is due to the timing of processing joiners and leavers.
If HMRC see that you appear to have 2 separate jobs with 2 separate employers, and have a temporary tax code, they may allocate the code of D0 to one of the jobs. As your role with the previous Board is deemed to be your primary role, they will apply a D0 code to your perceived “second” job.
Example:
Dr Johnson joins NES on 3rd August to begin his GPSTR3 Rotation. He worked for NHS Other Board and left that Board on 2nd August.
NES processes Dr Johnson as a new start on 3rd August and pays Dr Johnson a full month’s salary less 2 days on the August pay day. NES does not have Dr Johnson’s P45 so uses a temporary tax code to ensure Dr John can be processed as a joiner and paid in August.
NHS Previous Board also processes Dr Johnson’s salary in August as he needs to be paid for 2 days of work in that month.
NES and NHS Other Board both have Dr Johnson on their payroll records as a current employee. Both Boards submit electronic PAYE records to HMRC via RTI (Real Time Interface) for Dr Johnson.
HMRC receive these records and identify that Dr Johnson has 2 jobs as well as a temporary tax code. Their action is to amend the temporary tax code to a permanent one based on the information they have.
The result is that HMRC allocate Dr Johnson with a D0 tax code due to being on the employment registers of 2 separate employers.
Unfortunately we are not able to advise you what your net pay would have been using an alternative tax code. It may be useful to check previous payslips to help you to make an estimate as to what your net pay should be if the tax code was correct.
Please contact the NES payroll team by going to: https://nesdigital.atlassian.net/servicedesk/customer/portals. Please note that the first time you submit a query through this helpdesk you will need to self-register with JIRA using your NHS email address.