Summer Sale! Get 20% off our accountancy services for 6 months! 😎


When you start or leave employment, or start to receive an occupational pension, it is important that HMRC knows how much income you have received during that year to date, and the tax you have paid. Employees starting a new job often have a P45 to give this information to their new employer, but not always. For instance, if they are taking on another job and continuing to work for their previous employer.

What was a P46 for?

The P46 was given to new employees to complete if they didn’t have a form P45 from their previous employment. For instance, this might be because they haven’t worked before. Employers can still take on a new member of staff without a P45. Instead of completing a P46, they now need to complete a new starter checklist for PAYE.

Complete managed payroll service

From just £4 per payslip

Learn more

What is the new starter checklist for PAYE?

The checklist is used by an employer to gather the information they need to set an employee up on payroll correctly. It helps employers choose the correct tax code to operate against an employee’s income, which avoids any under- or overpayments.

The checklist is just between an employer and employee, and is not sent on to HMRC. Employers who need to pay a worker through PAYE will include them on their Full Payment Submission (FPS) the first time the employee is paid.

Read more about the payroll outsourcing we provide as part of our online accounting services, talk to an advisor by calling 020 3355 4047, or use the live chat button on screen.

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.

More posts by this author
Inline Feedbacks
View all comments

Read more posts...

Do Locum Doctors Need to Submit Tax Returns?

It’s only natural that medical professionals working in a locum capacity will have plenty of questions about tax when it comes to…

Read More

What is IR35 and Does it Affect Me?

IR35 is a set of rules which deal with assessing a contractor’s tax status when they work through a limited company. Generally,…

Read More

A Guide to Capital Gains Tax on Property

Capital Gains Tax (CGT) is easy to overlook as it isn’t normally a regular occurrence for most people, like income or profits…

Read More
Back to Blog...

Confirm Transactions

The number of monthly transactions you have entered based on your turnover seem high. A transaction is one bookkeeping entry such as a sale, purchase, payment or receipt. Are you sure this is correct?

Yes, submit my quote
No, let me change it

Please contact our sales team if you’re unsure

VAT Returns

It is unlikely you will need this service, unless you are voluntarily registered for VAT.

Are you sure this is correct?

Yes, the business is VAT registered
No, let me change it

Call us on 020 3355 4047 if you’re not sure.


You only need this service if you want us to complete the bookkeeping on your behalf.

Would you prefer to complete your own bookkeeping?


Call us on 020 3355 4047 if you’re not sure.