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P46: Employee without a Form P45
This form is not available for filling on PDFLiner
What does this page offer?
This page does not offer a document or an editor.
Is the P46 still in use?
No. HMRC's PAYE manual says: "The P46 has therefore been fully decommissioned." GOV.UK describes the starter checklist as the form "which replaced the P46 form".
Who fills in the starter checklist?
HMRC's guidance says a new employee may be asked to complete the starter checklist when they do not have a P45 from a previous job. The employer uses the information to work out the tax code on the first pay. If you have already had your first pay, HMRC says not to use the starter checklist.
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