The employee must then order a tax deduction card themselves before you can collect it.
You as an employer can apply for tax deduction card on behalf of your employee.
- If you are still missing a tax deduction card before a payroll run, you can use the employee's tax deduction card from the previous year to deduct tax from payments in January.
- If you are missing a tax deduction card for payments for the rest of the year, you must deduct 50 per cent in tax on pay and 30 per cent on pensions and other National Insurance payments until the employee has ordered a tax deduction card. Inform the employee about this and ask them to order a tax deduction card/exemption card.