P46 Form (HMRC Starter Checklist)

It is mandatory for every employer in the UK to maintain the correct tax code for every employee. When a new employee joins an employer, the employer asks the employee to complete the P46 form also known as “Starter Checklist” or “HMRC Starter Checklist“ so that the employer can have the complete details about the employee’s tax status in the UK. The P46 form will help the employer to ensure proper tax deductions from employee salary.

When a new employee joins an employer he may doesn’t have the P45 from an existing employer in that case employee can fill out the P46 form which will have all the details of the employee, new employer can use that form and apply correct tax code for the new employee. This applies to an employee who joins his first job and doesn’t have P45 as he has not worked for any employer earlier.

The P46 form details are required for correct tax purposes for the new employer. This will have all the information about the new employee like name, address, date of birth, NI number, new job start date, or if you have any other jobs or receive any other benefits in the UK. You may have student loan or any other deductions which you think should be considered as deductions for tax purposes.

When a new employee joins the employer, the employer provides the electronic format of the P46 form or a physical copy of it based on the preference of the employee.

Once you get the P46 form to fill, the employee should enter his details carefully as it may impact his tax deductions on a monthly based on the information given in the form. However, if you think you need more information about any field which you don’t understand you may consult your HR or Payroll department for support.

Once you submit the P46 form to the employer either in physical format or electronic format. Employer will process your P46 form and assign an appropriate tax code based on the information you have filled. Tax deductions will happen every month based on the tax code assigned to you.

You should submit P46 as soon as possible after you join the new employer. The new employer will prepare your pay slip based on the P46 form or HMRC starter checklist. As P46 is required for next month’s payroll.

The objective of the P46 form is to ensure that you are assigned the correct tax code. Employee should mention if he is doing multiple jobs this will help the employer to assign an appropriate tax code

If an employee’s situation changes like starting another job or new income sources added employee should inform employer’s HR department or Payroll department so the employer can make adjustments based on the information given by the employee.

No, the P46 form is not the same as the P45 form. The P46 form is filled and submitted by the employee when joins a new company. However, the P45 form is issued by the previous employer when an employee exits the company or resigns from the company.