{"id":4080,"date":"2018-03-24T16:13:00","date_gmt":"2018-03-24T16:13:00","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-a-p46\/"},"modified":"2026-01-29T11:43:37","modified_gmt":"2026-01-29T11:43:37","slug":"what-is-a-p46","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-a-p46\/","title":{"rendered":"What is a P46?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/\" class=\"entry-header__link\">Glossary definition<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tWhat is a P46?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"What is a P46?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-a-p46\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n\n<p>A <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/how-to-avoid-red-tape\/\">P46<\/a> used to be completed by an employee if they didn\u2019t have a P45 or if they were continuing with another job as well as working for you.<\/p>\n\n\n\n<p>By filling in the form, the employee ensured they were paying the right amount of tax.<\/p>\n\n\n\n<p>Since <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/real-time-information-rti-a-free-guide\/\">Real-Time Information<\/a> (RTI) was introduced in April 2013, the <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/setting-up-payroll\/\">New Starter Checklist<\/a> now captures the details needed to allocate a <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-are-tax-codes\/\">tax code<\/a>.<\/p>\n\n\n\n<p>This information is submitted to HMRC as part of the <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-rti\/\">RTI<\/a> submissions. By using <a href=\"https:\/\/www.sage.com\/en-gb\/payroll-software\/rti\/\">real time information payroll software (RTI)<\/a>, you can ensure accuracy in your payroll reporting.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A P46 used to be completed by an employee if they didn\u2019t have a P45 or if they were continuing with another job as well as working for you. By filling in the form, the employee ensured they were paying the right amount of tax. Since Real-Time Information (RTI) was introduced in April 2013, the [&hellip;]<\/p>\n","protected":false},"author":274,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[41,37,27],"class_list":["post-4080","sage_glossary","type-sage_glossary","status-publish","hentry","tag-hr-process","tag-payroll","tag-tax"],"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary\/4080","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/274"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary\/4080\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=4080"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=4080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}