Should a P45 reflect all tax paid, i.e.National Insurance and PAYE or just PAYE?

Question

I think an agency I worked for are trying to scam me for the National Insurance they deducted, and the P45 only indicates PAYE on the amount paid after they deducted NI.

I can't get a straight answer out of them and they won't give me any proof of NI payments other than my payslips. I have overpaid on NI by about £1000

I'd be grateful for any help

Answer 1

Not something I'm an expert on, so don't take as Gospel, but I'm fairly sure a P45 is only for income tax which is assessed on an annual basis. I don't think NI comes into it.

There's doesn't seem to be a separate box on a P45 which I can see(looked on-line) which does back my thoughts up quite a bit.

I do know for sure that they would definitely need to be shown separately not just as 'tax' as they are two entirely different things and assessed and paid under totally different rules. So unless you can see a box I've missed which says "NI paid" or similar I'm pretty sure it's not supposed to go in there.

Additional

As to proof of what NI you've paid... I think your payslip shows a cumulative total doesn't it ?

If so that's all you need, any overpayment can be reclaimed, using that as proof, from HMRC or whoever deals with NI these days.

A payslip is a legal document if they say they've deducted 'X' for NI and haven't paid it over they are guilty of fraud and the revenue will s***w them to the wall.

Sounds like the agency are just being pants rather than trying

to fiddle you to be honest.

Answer 2

No, form P45 only shows tax. What makes you think your NIC has been over-deducted? That is taken each week/month in isolation. It is not done on a cumulative basis throughout the year.

You can imput any of your payslip figures on a weekly/monthly basis  into www.listentotaxman to check deductions.

Answer 3

Your P45 only shows tax deducted as this is taken into account on a cumulative basis throughout the year. NIC is calculated week by week and what you have paid previously is not relevent.

It is unlikely that you have overpaid NIC.