What is a P46?
A P46 was a UK form used when someone started a job without a P45, or when they were taking on an additional job. It helped the employer apply the right tax code through PAYE, so the person paid the correct amount of tax.
The P46 is no longer used. When Real Time Information (RTI) was introduced in April 2013, HMRC replaced it with the New Starter Checklist, which collects the same details and is submitted through RTI reporting.
The name ‘P46’ may still be mentioned in older payroll guidance, but the current process is the New Starter Checklist.
It’s worth employees keeping their P45 safe in case they need it later.
Things to know
- P46 is an older term — it’s no longer the current HMRC process
- The New Starter Checklist replaced the P46 when RTI was introduced in 2013
- It helps ensure the right tax code is applied when someone starts work without a P45
- Employers submit starter information to HMRC as part of RTI reporting
- Using the right process helps prevent emergency tax codes and incorrect deductions
FAQs
Is the P46 still used?
No. It was replaced in 2013 by HMRC’s New Starter Checklist when RTI was introduced.
What should an employer use instead of a P46?
Employers should use HMRC’s New Starter Checklist and submit the information through RTI.
Why does the P46 still get mentioned?
Some older payroll guidance still uses the term, even though the form is no longer in use.
