P46

If your new employee doesn’t have a P45 because, for example, they are starting their first job or taking on a second job without giving up the other, a form P46 can be completed and submitted online to HMRC to notify them of your new employee.

SUBMITTING A P46 TO HMRC

N.B. Before submitting a P46 please ensure that you have filled in your HMRC online filing information beforehand under ‘Employer > HMRC Online Filing’.  When attempting to send your P46 to HMRC the submission will fail if this information is missing.

Once your new employee has been set up in ‘Employees’, to submit a P46:

1)     Click P45P3 or P46 on the Employee menu

2)     On the next screen, select the option:

“Send P46”

3)     Confirm your Employee Details - if you have not already entered all of your employee’s details, these can be completed here. When you are happy to proceed click on Next.

4)     Employee’s Present Circumstances - choose which statement applies to your new employee:

• Statement A – this is your new employee’s first job since the 6^th April and they have not been receiving taxable Jobseeker’s Allowance, taxable Incapacity Benefit or an occupational or state pension.
• Statement B – This is now the employee’s only job, but since last 6^th April the employee has had another job, or have received taxable Jobseekers Allowance, Employment and Support Allowance or taxable Incapacity Benefit. The employee does not receive an occupational or state pension.
• Statement C – The employee has another job or receives a state or occupational pension.

5)     Click Next. You are now ready to send the P46 to HMRC. If you are happy to continue select ‘Yes’ to the question ‘Are you sure you want to continue?’ then click Start on the next screen to begin the online submission.