Employment 03 - Pay from this employment

Use the figures from your P45 or P60 to fill in box 1.

If you received furlough payments, your P45 or P60 will include these payments.

If you left a job during the year, put the figure from the 'Total pay in this employment' section on your P45 in box 1. If you have a P60, put the figure in the 'In this employment' section in box 1.

If you had more than 1 job in the tax year, your P60 may show this. Put those details on a separate 'Employment' page.

Check the pay figures on your P45 or P60 before including them. If you received any payments after your employer gave you a P45 or P60, these should also be included in box 1.

If you work for 1 person through another company or partnership, for example, agency work, and would be an employee of that person if the company or partnership did not exist, put this pay in box 1 and any tax taken off in box 2.

For information about supplying services through a company or partnership go to Off-payroll working (IR35): detailed information.

Disguised remuneration loans

Disguised remuneration tax avoidance schemes claim to avoid the need to pay Income Tax and National Insurance contributions. They normally involve a loan or other payment from a third-party which is unlikely to ever be repaid. Include in this box any disguised remuneration loans received from this employment in the 2020 to 21 tax year, plus the remaining balance of an amount of loan charge (outstanding on 5 April 2019) if you elected to spread that loan charge liability over 3 years using the online form.

In calculating the total liable to loan charge, ignore loan repayments made on or after 17 March 2016 that were not repaid in money. Do not include an amount if you or your employer has reached full and final settlement with HMRC. Include any amount of tax on that amount which your employer has paid to HMRC on your behalf under PAYE in the 'UK tax taken off pay' box.

If you've received new disguised remuneration loans in the 2020 to 21 tax year, include them in this box 1.