Tax
Data GB (Infotype 0065) 
Definition
This infotype stores an employee's PAYE details.
Use
All the information needed by the Payroll component to calculate PAYE for an employee is stored in this record. The Payroll component uses this data to make the correct tax deductions from wages and salaries.
When new employees join your company, you need to create a tax data record for each of them. If you do not receive the tax details for a particular employee immediately, you should wait until you receive this information before you create the record. If you have no tax details for the employee, the system uses the default values set up in Payroll customising to calculate PAYE.
One of your required Start-of-Year activities is to create a new Tax Data record for each employee. Employee tax situations may also change during the course of employment. If this is the case, you will need to create new records to reflect each of these changes.
Structure
Current Details
The Payroll component uses the employee’s tax code to calculate tax deductions or refunds. If you do not create a Tax DataGB (infotype 0065) record for a new employee before running payroll, deductions are calculated on a Week1/Month1 tax basis, using a default tax code.
For more information, see the Implementation Guide (IMG) for Payroll: Great Britain under: Basic Settings ® Employer's Tax Details ® Assign PAYE Reference to Payroll Area.
When creating an infotype 0065 record, you must specify whether PAYE tax deductions are to be made on a cumulative or a Week1/Month1 basis.
Retrocalculation is not triggered if you create a tax data record after you include the employee data for payroll.
Tax refunds are withheld from employees who are on strike. They can be paid out when the employee either resumes work or leaves the company. You must create a new tax record for employees who are on strike. When you do this, remember to set the On strike indicator for the period of industrial action.
It is important that you create a new tax record for an employee whose tax code has changed or who is on strike. The begin date of this subsequent record must be the date from which the new code is valid, or the date on which the strike action commenced.
Starter’s Details
Here you enter the figures from the new employee’s P45 or from the P6 sent by your tax office.
On the basis of this information and the tax code specified, the system checks whether the tax paid on the P45 is the same as tax paid to date from the tax tables. If this is not the case, the system displays a warning message and enters the correct figure in the P45 Item 13 field. The system also sets the P45 Item 13 used in Payroll indicator.
When the P45 item 13 used in Payroll indicator is set, the amount displayed in the P45 Item 13 is used when you next run payroll, instead of the amount of tax paid as displayed in the P45 tax paid field.
This indicator is automatically set by the SAP System when the tax figures taken from the form are validated.
If the P45 item 13 used in Payroll indicator is set without an entry in the P45 Item 13 field, zero will be used as tax paid figure in payroll
You should also enter this corrected figure at Item 13 on Part 3 of the employee's actual P45 form. This will indicate to the tax office that a discrepancy exists.
P45 data is only used for calculations made during the financial year in which the employee joins your company.
Leaving Details
To issue a P45 when an employee leaves the company, you need to set the P45 been issued indicator and enter the date on which the form was issued. This ensures that the Payroll component uses the basic rate to deduct tax if a late payment is made to the employee.
If you use the Sample P45 Slip (RPCP45GN) report, the system automatically creates a new Tax Data record containing the employee’s leaving details for the date when the P45 is issued.
For more
information, see 
Issuing the P45
Form.
XML Communication
If you have implemented the e-Filing for Great Britain: Incoming component (PA-PA-GB), you upload electronic XML updates from the Inland Revenue into your SAP system, via the UK Government Gateway. These updates inform you of any changes to an employee’s tax or PAYE details.
For example, when you electronically upload a new tax code for an employee from the Inland Revenue, the relevant infotype record is delimited from the date that the new tax code is received, and a new infotype record automatically created with the new tax details.
The Process ID field is used to track such automatic changes made to an employee’s tax data record. The new infotype 0065 record, updated electronically via the e-Filing Incoming process, now contains a unique XML identifier code in the Process ID field. With this identification code, you can cross-check any changes to this infotype record with records of all tax data changes received from the Inland Revenue during e-Filing Incoming processing.
Retrocalculation Implications
Backdated changes to the Tax Data GB (infotype 0065) record do not trigger retrocalculation. This is because the tax is adjusted by cumulative calculation.
See also:
Creating a Tax Data
GB (Infotype 0065) Record for a New Employee
Changing an
Employee’s PAYE Details