Starting a new job is exciting, but let’s be honest, the mountain of HMRC forms can quickly turn that excitement into a headache. If you find yourself wondering, ‘What is a P46, and do I need it anymore?’, you’re not alone. We’re here to clear up the P46 form, breaking down its purpose, its replacement (the new starter checklist), when it’s required, what information you’ll need, what it looks like, and how to get your hands on one. Consider this your essential guide to navigating this often-confusing piece of paperwork with confidence.
What is a P46?
A P46, now known as the ‘starter checklist’, is HMRC’s reference for an employee without a P45. If you do not have a P45 or have failed to complete a P46 in preparation for new employment, your employer will need to put you on an emergency tax code. It means you will overpay your tax until the situation is resolved, but you will then be able to claim a tax rebate.Is a ‘Starter Checklist’ The Same as a P46?
Whilst P46 is still a widely used term, this form isn’t officially used by HMRC anymore, it has been replaced with the late 45 or new starter checklist. The P46 form was required to be submitted to HMRC, however the checklist doesn’t need to be. It’s simply a guide for employers to gather the necessary information to add a new employee to payroll and identify the correct tax code.When do You Need a P46 or Starter Checklist?
Back in the day, employers were the ones to complete a P46 tax form, it was their responsibility to submit it, with the help of their employees to fill in the information. The starter checklist is a guide that should be followed for every new employee that an employer brings on board. In the past, you would need a P46 if:- • You cannot provide your new employer with your last P45
- • If you are starting your first ever employment (part-time or full-time)
- • You are starting a second job but not leaving your current job
- • Your new employee doesn’t have a P45
- • They left their previous job before 6 April 2024
What Does a P46 Form Look Like?
What Does a New Starter Checklist Look Like?
What Information Did you Need For a P46 Form?
All HM Revenue and Customs tax forms need all your necessary information, plus financial information such as any student loan repayments or if you claim any benefits. This is what information was required to fill in the old P46 form:- • Your full name (first name, surname, and any middle names)
- • Date of birth
- • Your address
- • National insurance number
- • Your start date (what day you started your new employment)
- • Leaving date (what was your last working day in your previous job)
- • If you have any student loan payments
How do I Get a New Starter Checklist?
If you do not have a P45 from your previous employer, your new employer will be able to provide you with a new starter checklist. Once you have filled out the form with the relevant information, your employer will submit it to HMRC. Alternatively, you could fill in your details using the online new starter checklist form.Need a hand with understanding HMRC forms, or even to discover if you’re eligible for a tax rebate? Get in touch with our expert team today and find out what you’re owed.

