There are lots of possible reasons, so we can’t speak on behalf of every P45-less employee you might stumble across. Usually these boil down to two main reasons:
This is the first job the person has had, and therefore they don’t have any tax or PAYE documentation from previous employers
The person is taking on a secondary job, so isn’t leaving one employer for another
Complete managed payroll service
From just £6 per payslip
What should I do if a new member of staff doesn’t have a P45?
If you do find yourself recruiting a new member of the team who doesn’t come with a P45 then you’ll need to complete HMRC’s New Starter Checklist. This simple checklist was put in place to replace the old P46 forms, which are no longer in use.
In the absence of a P45, the checklist enables you to gather all of the information you’ll need to set an employee up on your PAYE system, including things like:
Loan commitments (including student loans)
National Insurance number
This checklist is available to fill in digitally or as a printable document. Employees only need to provide this information to their employer, rather than sending the form to HMRC.