Geek

You can claim relief through your self assessment for these site visits. Do ensure that you keep a full record of each trip[ and associated mileage. 45p mile for 1st 10k miles, 25p thereafter - if you dont charge this to your employer

https://www.gov.scot/publications/scottish-income-tax-2024-25-factsheet/

You may wish to speak to ACAS on this as it will depend on exactly how the tips are paid (via your employer and subject to tax and NI, or if they are through a 3rd party) and your contract as well as the legislation. The calculation is on the overall average of the qualifying weeks, it may be that you have not hit the threshold in that period. You can check the calculations yourself https://www.gov.uk/maternity-paternity-pay-leave

I would sugest you have a conversation with a tax specialist as this is a complex case. As for council tax, you need to speak to the local council on the property you may be renting. You may wish to have a trusted friend's address as the address for correspondence

You must complete the New Starter Decleration before commencing your new role - https://assets.publishing.service.gov.uk/media/6331a05f8fa8f51d29278ebc/Starter_checklist.pdf. At the point of starting the new role you will have more than one employment so you would need to tick box C. As soon as your other contract has ended, and as long as you have been paid in your new role you can call HMRC and ask them to allocate your tax code to the new employer (you will need the old and new PAYE reference for this call) 0300 200 3300 - be prepared for a wait - the employer helpline is regularly 2+ hours wait! Just be aware that it is very close to the payroll year end, and depending on the timing of your call and the payroll department cut off dates it may overlap and not reach them in time. Do ensure that as soon as you receive your P45 from the previous employment pass this over, otherwise your P60 may not include the whole year figures. Do keep your P45 copy in case this happens for tax purposes (keep it for at least 7 years to be safe)

This maybe because your tax code is cumulative (if it does not have either M1 or W1 then it is cumulative) and that in this pay period you are actually due a tax refund from previous amounts paid. If you are generally paid £1k a month and have the standard tax code of 1257L then you would not expect to pay tax, but say in month 6 you were paid a bonus of £5k you would have been deducted tax, but the following months would then reduce your annual tax allowance thus giving a refund until the annual amounts in month 12 all balance. You can use the HMRC tax calculator if you are unsure http://payecalculator.hmrc.gov.uk/PAYE0.aspx. You will need your year to date figures from your previous payslips.

You must submit an EPS every month even if the values are nil. Should you be entitled to Employment Allowance you will reduce your liability once it starts up to £5k https://www.gov.uk/claim-employment-allowance

The RTI only accepts A,B or C. If you dont tick anything it should default to C, and you should then put the employee on 0T if they have not ticked a box on the form. Some software will put in a box D, but this is just for the 'user experience' and still reports C to HMRC - it cannot be left blank or it will fail the whole RTI submission

Your tax code is a cumulative code throughout the tax year that starts on 5th April each year. You cannot split the tax code between different tax years. You can call HMRC on 0300 200 3300 to clarify this

If it is a death in service benefit you can make this payment via the payroll software as a payment after leaving and it may be tax free / allowed to use the old tax code (any payments due to the beneficiaries' that are related to the deceased persons earnings have no NI liability - change this to category X). More information can be found: https://www.gov.uk/what-to-do-when-an-employee-dies/paying-pensioner-died#:~:text=You%20must%20make%20all%20outstanding,out%20their%20final%20pension%20payment. You can make payments for monies owed using the employee's details, and ask the payroll provider to update the bank details to that of the wife (they can do this). If the wife is not an employee steer clear as making her so to make this payment.