The short version: The P46 was a form used when starting a new job without a P45. It’s been replaced by the Starter Checklist, but you might still hear people refer to it.
What was it for?
If you couldn’t provide a P45 to your new employer (first job, lost it, or gaps in employment), the P46 collected the information needed to work out your tax code.
What replaced it?
The Starter Checklist does the same job now. You answer questions about whether this is your first job, whether you have other employment, if you’re paying off a student loan, and so on.
Why does it matter?
Without a P45 or completed Starter Checklist, your employer won’t know your tax situation. They might put you on an emergency tax code, which usually means overpaying tax until HMRC sorts out the right code.
What should you do?
Always try to get your P45 from your old employer. If you can’t, fill in the Starter Checklist carefully and honestly. Getting it right from the start saves hassle later.
Starting a new job and confused about the forms? Drop us a line and we’ll help you through it.
