A P46 used to be completed by an employee if they didn’t 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 New Starter Checklist now captures the details needed to allocate a tax code.
This information is submitted to HMRC as part of the RTI submissions.
