As you’re no doubt already aware, HMRC form P46 has historically been used when a new employee starts working for you but doesn’t have a P45. The P46 would be processed internally and sent to HMRC for a tax code to apply to the employee’s wages.
HMRC has reminded employers of the fact that P46 should no longer be used as it has been replaced with a starter checklist, which allows you to get the necessary information from your employee before their first pay.
By having this checklist filled out, you can work out the employee’s tax code and starter declaration code, using HMRC’s online tool.
You will need to keep this information recorded for the current and previous three tax years.
Just a word of advice, we have noticed that if you are trying to access this form, you need to use Internet Explorer, rather than Chrome.
Additionally, if you want to complete this form it has to be completed online, rather than saved and sent off as HMRC do not want to receive a copy.
You can find the starter checklist here.