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The P46 form has been officially replaced by HMRC’s Starter Checklist, though it is still often referred to as a P46 out of habit. The original P46 was a UK PAYE form used when an individual started a new job but was unable to provide a P45 from their previous employer. The P46 form was used to collect important information such as income received from other jobs, pension details and student loan status. Submitting this information enabled HMRC to assign the correct tax code promptly, helping to avoid unexpected emergency tax deductions.
You would be required to complete a P46 (now known as the Starter Checklist) in several scenarios, including:
When starting your first job
When taking on an additional job while still employed elsewhere
If you haven’t yet received your P45 from your previous employer
If your P45 has been lost or misplaced.
The tax code you are placed on may not be entirely accurate for you, depending on your personal circumstance, so we would always implore you to check this with HMRC.
You can access HMRC’s Starter Checklist by clicking here. You can either print this out and complete it before handing it to your new employer, or you can complete this digitally and email over to your new employer.
A P45 is issued by your previous employer when you leave a job. It highlights how much taxable income you’ve earned during the tax year so far, along with the tax code that is being used.
A Starter Checklist (previously known as a P46) is used when you start a new job but don’t have a P45. It helps your new employer collect important information, such as previous income, student loan status, and employment history, so they can assign the correct tax code and ensure you're paid accurately.
Although the P46 form is no longer in use, the term is still commonly mentioned. Its replacement, the Starter Checklist, serves the same role. By completing it accurately, you ensure you're placed on the correct tax code when starting a new job - helping you avoid emergency tax deductions and potential overpayments.
As always, our Customer Care team are on hand to answer any question you may have, you can contact them by telephone or email.
