What is a P46?

An employee without the form P45

A P46 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.

Do I need a P46 tax form?

You must complete a P46 tax form, this is your responsibility and not that of your employee, although they may help you fill it in and submit it on your behalf. You will 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

What does a P46 look like?

P46 form image

What information do I need for P46?

All HM Revenue and Customs tax forms need all your necessary information plus financial information such as any student loan repayments or in you claim any benefits.


• 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 P46?

If you do not have P45 from your previous employer, your new employer will be able to provide you with a P46. Once you have filled out the form with the relevant information, your employer will submit it to HMRC.

Are you owed Tax back from HMRC? Find out today

What Can I Claim Tax Back On?

Most workers, whether employed or self-employed may be due a tax rebate for work-related items, expenses or because they have paid too much tax. HMRC do not know everyone’s individual circumstances, and it is up to the taxpayer to contact HMRC to see if they are entitled to any tax relief.


Other reasons for a tax refund may include pension payments, redundancy payments, interest from a savings account, PPI, or UK income if you are living aboard.


All claims for tax refunds and rebates are reviewed on a case by case basis. Use our tax claim form and answer a few simple questions to see if you could be entitled to make a claim.

What are the Deadlines?

In the UK, the current legislation states that you can claim back up to four years when claiming a tax rebate. What this means is you could claim for the following tax periods:


• Year ending 5th April 2016
• Year ending 5th April 2017
• Year ending 5th April 2018
• Year ending 5th April 2019


Over such a long period of time wage slips and p60s can be lost or misplaced. In most cases, this is not a problem as at Swift Refunds we can seek copies from HM Revenue & Customs on your behalf.

Are you owed Tax back from HMRC? Find out today

Am I Due Any Tax Back?

Whether you use your own vehicle for work, use public transport such as trains to travel to various work locations or buy your own equipment and materials then there is a good chance that you can claim back for your travel expenses. HMRC lets claimants claim up to 4 years worth of expenses. On average a 4-year tax rebate pays out around £2,500.

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