P46: Employee without a form P45
Section one To be completed by the employee
Your employer will need this information if you don’t have a form P45 from your previous employer. Your employer may ask you
to complete this form or provide the same information in another format. If you later receive your P45, hand it to your present
employer. Use capital letters when completing this form.
Your details
National Insurance number Date of birth DD MM YYYY
This is very important in getting your tax and benefits right
Title – enter MR, MRS, MISS, MS or other title Address
House or flat number
Surname
Rest of address including house name or flat name
First name(s)
Postcode
Gender. Enter 'X' in the appropriate box
Male Female
Your present circumstances Student Loans (advanced in the UK)
Read all the following statements carefully and enter 'X' If you left a course of UK Higher Education before last
in the one box that applies to you. 6 April and received your first UK Student Loan
A – This is my first job since last 6 April and instalment on or after 1 September 1998 and you have
I have not been receiving taxable Jobseeker's not fully repaid your Student Loan, enter 'X' in box D.
Allowance, Employment and Support Allowance (Do not enter ‘X’ in box D if you are repaying your UK
or taxable Incapacity Benefit or a state or Student Loan by agreement with the UK Student Loans
occupational pension.
A Company to make monthly payments through
your bank or building society account.)
D
OR
B – This is now my only job, but since last 6 April
I have had another job, or have received
Signature and date
taxable Jobseeker's Allowance,
I confirm that this information is correct
Employment and Support Allowance or
taxable Incapacity Benefit. I do not receive Signature
a state or occupational pension.
B
OR
C – I have another job or receive a state or
occupational pension.
C
Date DD MM YYYY
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P46 Page 1 HMRC 01/11
Section two To be completed by the employer
Almost all employers must file employee starter information online at www.hmrc.gov.uk/online
Guidance for employers who must file online can be found at www.businesslink.gov.uk/payingnewemployees
Employers exempt from filing online should send this form to their HM Revenue & Customs office on the first payday. Guidance
can be found in the E13 Employer Helpbook Day to day payroll.
Employee's details
Date employment started DD MM YYYY Works/payroll number and department or branch (if any)
Job title
Employer's details
Employer PAYE reference Address
Office number Reference number Building number
/
Rest of address
Employer name
Postcode
Tax code used
If you do not know the tax code to use or the current National Insurance contributions (NICs)
lower earnings limit, go to www.businesslink.gov.uk/payeratesandthresholds
Enter 'X' in the appropriate box
Box A Tax code used
Emergency code on a cumulative basis
A
If Week 1 or
Month 1 applies,
Box B enter 'X' in this box
Emergency code on a non-cumulative
Week 1/Month 1 basis
B
Box C
Code BR unless employee fails to
complete section one then code 0T
Week 1/Month 1 basis
C
For employees who complete Box A or Box B starter notification is not needed until their earnings reach the NICs
lower earnings limit.
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