MrsH is right in what she has said, but it is the employers responsibility to complete a P46, though part of it would need to be completed by your daughter.
This is taken fron HMRC's site on their instructions to employers (statements A B & C refer to the P46):
Which tax code to use when paying your employee
Once you have your employee information you can decide which tax code to use on the first pay day. This will depend on which of the statements your employee declared. Use the table below and select the relevant row depending on your employees declared statement A, B or C. Use the tax code indicated alongside in the 'Tax code to use' column and enter this tax code on your payroll records.
You should also commence student loan deductions if appropriate.
|
A | 747L cumulative |
B | 747L week 1/month 1 |
C | BR cumulative |
None - your employee did not give you the information by their pay day | 0T week 1/month 1 |
D | Start making student loan deductions from the next pay day. |
Employee information not received before the employee's first pay day
If your employee hasn't completed the P46 or provided you with the information in time for their first pay day you must still notify HMRC by completing the information online to the best of your knowledge on their behalf and use code 0T on a week 1/month 1 basis.
Note that using code 0T could result in your employee paying more tax than they need to on their first pay day - it's therefore important that you make them aware of the impact on their pay if they don't supply you with the information in time for you to complete the P46
So your daughter should have a word with her employer about this. At present the employer is using the 0T code which means that everything gets taxed. Once the P46 is sorted, the employers will be able to use the 747L code which means from that time no further tax will get deducted, and, provided they don't use the week 1 basis but use the cumulative, any tax already deducted will get repaid by the employer.