Your new employee does not give you form P45 – Frequently Asked Questions about completing form P46
- How do I send a P46 online?
- My new employee hasn’t given me a P45 what do I do?
- How do I know what tax code to use?
- If a new employee ticks statement D on the P46, do I need to collect student loan deductions immediately?
- My new employee hasn’t completed the P46 I gave them, what do I do?
- Does my employee have to complete a P46 if I file online?
Need more help?
If you have any other questions about starting the tax year which have not been covered you can get more help by calling the Employer Helpline on 0845 7 143 143, or you can send an email and we will reply within 2 working days.
Q. How do I send a P46 online?
A. Before you can file online you need to register with HMRC. Choose PAYE for Employers in the Do it online section.
You can send us form P46 online using third party software or our free Online Return and Forms – PAYE product which is part of our PAYE for Employers service. Or you can get an agent or payroll bureau to do it online for you
You will find all the information you need on our online filing pages.
Q. My new employee hasn’t given me a P45 what do I do?
A. If a new employee does not have a P45 you and your employee will need to complete a form P46 (PDF 177K). The P46 is the form to tell HMRC about an employee who does not have a P45.
You should send the completed form P46 to your PAYE tax office on the first pay day, but from 6 April 2008 if the employee has ticked either box A or B you do not need to send the form until their earnings reach the lower earning limit. You will find more information about completing form P46 in Helpbook E13 Day to day Payroll – Taking on a new employee.
You can send form P46 to us online using the Internet. You will find all the information you need on our online filing pages.
Q. How do I know what tax code to use?
A. The table below shows the tax code to use for tax year 2008-09 depending on:
- the box the employee ticks on form P46
- the date of their first pay day with you
Box ticked on form P46 |
Date of pay day |
Tax code to use |
|---|---|---|
A |
Before 7 September 2008 |
543L cumulative |
| A |
On or after 7 September 2008 | 603L cumulative |
| B |
Before 7 September 2008 | 543L week 1/month 1 |
| B |
On or after 7 September 2008 | 603L week 1/month 1 |
| C |
Any | BR cumulative |
| None |
Any | BR cumulative |
You will find more information about completing form P46 in Helpbook E13 Day to day Payroll – Taking on a new employee
Q. If a new employee ticks statement D on the P46, do I need to collect Student Loan deductions immediately?
A. Yes. You should apply student loan deductions on the first pay day if the earnings are high enough. The Student Loan Deduction Tables SL3 (PDF 33K) will help you work out how much to deduct or you can use the Student Loan Deductions Calculator on the Employer CD-ROM.
Q. My new employee hasn’t completed the P46 I gave them, what do I do?
A. From 6 April 2008 if your new employee does not give you a completed form P46 before the first payday you must complete Section one on their behalf and deduct tax using a cumulative BR tax code. You must send this P46 to HMRC of your employees first pay day.
Q. Does my employee have to complete a P46 if I file online?
A. From 6 April 2008 it is up to you how you obtain information from your employer to complete form P46 and whether you need a signature from your employee, for your records, but you must keep a record of how this information was received. The online P46 must still be filed in accordance with current procedure as shown in Helpbook E13 Day to day Payroll – Taking on a new employee.
