When taking on a new employee employers reporting their PAYE in real time are no longer required to submit a completed P46 or P45 Part 3 to HMRC
Instead they will need to gather specific information to enable you to complete and submit a Full Payment Submission (FPS) to HMRC the first time you pay a new employee.
In light of this change of process, HMRC are replacing the P46 starter forms on their internet site with Starter Checklists to help you gather the information needed to submit a FPS. The main checklist can be found at http://search2.hmrc.gov.uk/kb5/hmrc/forms/view.page?record=kPZMkDs75qQ&formId=7377
You do not need to send the checklist to HMRC, and there is no obligation for you to use one, you can, if you prefer, obtain the starter information for the FPS using your own forms and practices.
HMRC also has a separate checklist to help you gather information if you take on a new employee who has been seconded to work in the UK from overseas. The checklist and guidance can be found at http://search2.hmrc.gov.uk/kb5/hmrc/forms/view.page?record=2Abcj2SjIsA&formId=7398
The data items; “Living in UK for 183 days or more”, “Living in UK for less than 183 days”, “Employee Working both in and out of the UK but Living Abroad” and “Indicator of European Economic Area citizen” must be left blank unless the employee is seconded to you from an overseas employer.