Find out about what you've been paid and the tax deducted

P60s

The best place to find out about amounts and tax paid is the P60. P60s are issued at the end of the tax year.

However, the transition between two contracting systems used by the BBC, ACON and SmartBook, may affect if all information is shown on the P60. Whether the amount paid and the tax deducted through both systems appears on your P60 depends on whether, at the time of the transfer to SmartBook, you are on:

• a cumulative or
• non-cumulative tax code.

Cumulative tax code

If you were on a cumulative tax code when you transferred to SmartBook, the payroll team can carry forward the amounts paid through ACON and report these on your P60 at the end of the tax year.

The amounts paid through the two systems will be split out as follows:

• This employment – Pay and tax deducted through SmartBook
• Previous employment – Pay and tax deducted through ACON

A P45 will also be issued at the time of the transfer, showing the amounts paid and tax deducted through the ACON payroll. These figures will match the amount reported on the P60 under ‘Previous employment’.

In short: Check P60 for amounts paid before and after transfer.

Non-Cumulative tax code

If you were on a non-cumulative tax code when you transferred to SmartBook, the payroll team cannot carry forward the amounts paid through ACON. Therefore these amounts won’t appear on the P60.

However, payroll will issue a P45 at the time of the transfer, which will also be available in myPay for any transfers that take place after June 2020. The P45 will include details of the amounts paid and tax deducted through ACON.

The P60 issued at the end of the tax year will then just include details of the amounts paid and tax deducted through SmartBook.

In short, check:

• P60 for amounts paid after transfer and
• P45 issued at time of transfer for amounts paid before transfer

If HMRC issue a new tax code...

If HMRC issue a new tax code including previous figures at the point that you transfer to SmartBook, the payroll team will be able to pick out these previous ACON figures and will look to include them on the P60 as ‘Previous employment’ figures.

A P45 will still be issued noting the same figures that will be included under ‘Previous employment’ on the P60 issued at the end of the tax year.

How to check if you are on a cumulative or non-cumulative tax code?

To identify if you are on a cumulative or a non-cumulative tax code at the time of transfer to SmartBook check:

• your last payslip before the transfer, or
• the most recent tax coding notice you received from HMRC before the transfer.

Key steps

To check your payslip:

Go to myPay to check the last payslip before the transfer.

Check the top section of the payslip for the tax code used that month.

• Any tax code that ends with either “M1” or “X” is a non-cumulative code, i.e. 1250L M1 or 1250L X.
• A tax code without either of these additional letters is likely to be a cumulative tax code.

To check the most recent tax coding notice:

Tax coding notices can be checked through HMRC’s online services platform.

The most recent tax coding notice received from HMRC before the transfer to SmartBook specifies whether you are on a cumulative or non-cumulative tax code.

If the BBC is not your only source of income, make sure that you are looking at the most recent tax code issued to the BBC and not another employer.