The P46 forms were used when an employee arrived without a P45, this was amended to a ‘shorter’ P46 and now is no longer used at all. It is not possible to submit a P46 to HMRC and all they need is the starter declaration information that we have included on the ‘New Starter Forms‘. It is also possible to use an HMRC new starter declaration but the information is the same and our form keeps everything we need in one place.
The new starter form includes basic information, such as National Insurance Number, but it is the answers to the questions that have the influence on the tax code an employee will start with. Please try and answer A, B or C as a ‘not known’ results in a 0T wk1/mth1 tax code and the employee may have an initially higher amount of tax deducted than necessary. The following are the bands given depending on the answers (valid 2.6.14) –
A – 1000L cumulative
B – 1000L wk1/mth1
C – BR cumulative