P46 Form Guide

If you have a new employee starting work, you will need to gather information about them to decide which tax code to use. This was formerly obtained using a P46 form, but has now been replaced by what is known as the ‘starter checklist’.

What is a P46/Starter Checklist?

If an employee doesn’t have a recent P45, they will have to fill out a starter checklist.

You will need your employees:

  • Gender
  • Date of birth
  • Full address
  • Date they started employment with you.

From their P45, you will need: shutterstock_164415695

  • Their full name
  • The leaving date from their last job
  • Total pay and tax to date for the current year
  • Student loan and deduction status
  • National Insurance number
  • Existing tax code.

You must store this information in your payroll records for the current year and the following three tax years.

If your employee doesn’t have a P45

Ask your employee for the above information if they don’t have a P45, or if they left their last job before the 6th April 2014. Get the information by asking your employee to download HMRC’s new starter checklist.

If your employee has more than one P45

You should use the P45 with the latest date and give the other one back to the employee. If they have the same leaving date, use the P45 with the highest tax free allowance and give the other back to the employee.