In instances where the P45 wasn’t available, new employees would need to complete a P46. The P46 form is no longer in use. Instead, please refer to the New Starter Checklist which replaces the P46.

Employees are usually given a P45 when they leave an employer. This shows their earnings, and any tax and NI deductions so far that tax year. This is so that the taxpayer can give this information to their next employer, to ensure they use the correct tax code. It’s also useful if that employee needs to submit a Self Assessment tax return.

Why don’t they have a P45?

There are a number of reasons why a person may not have a form P45.

• They may not have received it from their previous employer.
• It could have been mislaid.
• That person may be starting their first job, perhaps from school or after a long period of unemployment.
• The worker may have another job, or they might be a student who is just going to be employed by you during the holidays.

Why do I need to complete a starter checklist for PAYE?

The starter checklist helps employers decide which tax code to operate when running payroll. Your new employee should complete and submit this before you pay them for the first time. The checklist is just for your records, and you don’t need to send it to HMRC.

Talk to an advisor by calling 020 3355 4047, use the live chat button on screen, or get an instant quote using our online form.

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About The Author

Suzanne Goodier-Dodson

I'm a Payroll Manager with a degree in Mathematics, responsible for overseeing every aspect of payroll for our clients. In my spare time, I love to travel and going to gigs. Read my Staff Spotlight.

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