What is a P46 form?

HMRC’s reference for a P46 is an ‘Employee without the form P45’. You will usually fill in a P46 if you start a new job and your last P45 is unavailable.

Typically the P46 has been replaced by the Starter Checklist which is the form employers usually give to new employees if they don’t have a P45.

The P46 tax form is important because it helps you pay the right amount of income tax.

If you don’t have a P45, or fail to complete a P46 or starter checklist, your employer will normally need to use an emergency tax code against your salary, meaning you can over pay income tax.

The starter checklist is important because it helps your new employer to give you the correct tax code so you can avoid paying emergency tax to HMRC.

Do I need a P46 tax form?

The most common reasons why you would need a P46 tax form are because:

  • you can’t provide your new employer with your last P45 form.
  • you are starting your first ever job.
  • you are starting a second job without leaving your current employment.

Completing a P46 tax form is your responsibility and you should not assume your employer will fill in a P46 for you.

If you start a new employment without a P45 you should complete a P46 and give it to your new employer as soon as you can.

Your new employer can then use this information to keep your tax code correct and you paying the right amount of tax.

Is a P46 important?

If you don’t have your P45 to give to your new employer a P46 is important because it makes sure your new employer has the correct information to ensure you pay the correct amount of tax.

What facts do I need to complete a P46?

All the different HMRC tax forms need your basic personal information, plus the details pertaining to that specific form’s purpose.

The P46 form requires a range of financial information, such as whether you make student loan repayments or are in receipt of Job Seekers Allowance.

Certain details about your tax code are also requested which helps your new employer update their payroll software ideally before your first pay date.

To get help from the tax office about your P46 or P45 you can call HMRC or contact them online.

Where do I get a P46 tax form?

If you don’t have a P45 your new employer will normally ask you to complete a starter checklist instead of a P46.

Once you’ve completed your starter checklist you should pass it on to your employers payroll department.

Could you be missing out on your tax rebate?

If you’re finding out about a P46 it’s a good time to ask yourself, “Can I claim a tax rebate?”

A person changing employers is one of many varying reasons why you could overpay income tax as an employee under PAYE.

You could well be owed money you are unaware of and rebate claims can be backdated for the last four tax years which can increase the value of any overpaid tax you are entitled to.


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