P46 Page 1 HMRC 02/08
P46: Employee without a Form P45
Section one To be completed by the employee
Please complete section one and then hand the form back to your present employer. If you later receive
a form P45 from your previous employer, hand it to your present employer.
Use capital letters when completing this form.
Your details
National Insurance number
This is very important in getting your tax and benefits right
Title – enter MR, MRS, MISS, MS or other title
Surname or family name
First or given name(s)
Gender. Enter 'X' in the appropriate box
Male Female
Date of birth
DD MM YYYY
Address
House or flat number
Rest of address including house name or flat name
Postcode
Your present circumstances
Read all the following statements carefully and enter 'X'
in the one box that applies to you.
A This is my first job since last 6 April and
I have not been receiving taxable Jobseeker's
Allowanc
e or taxable Incapacity Benefit
or a state or occupational pension.
OR
B This is no
w my only job, but since last 6 April
I ha
ve had another job, or have received
taxable Jobseeker's Allowance or Incapacity
Benefit. I do not receive a state or
occupational pension.
OR
C I hav
e another job or receive a state or
occupational pension.
C
B
A
Student Loans
If you left a course of Higher Education before last
6 April and received your first Student Loan
instalment on or after 1 September 1998 and
you have not fully repaid your Student Loan, enter 'X'
in box D. (If you are required to repay your
S
tudent Loan through your bank or building
society account do
not
enter an 'X' in box D.)
D
Signature and date
I can confirm that this information is correct
Signature
Date
DD MM YYYY
Tax code used
If you do not know the tax code to use or the current National Insurance contributions (NICs)
lower earnings limit, go to www.hmr
c.gov.uk/employers/rates_and_limits.htm
Send this form to your HM Revenue & Customs office on the first pay day.
If the employee has entered 'X' in box A or box B, on page 1, and their earnings are below the
NICs lo
wer earnings limit, do not send the form until their earnings reach the NICs lower earnings limit.
Page 2
Section two To be completed by the employer
File your employee's P46 online at www.hmrc.gov.uk/employers/doitonline
Use capital letters when completing this form. Guidance on how to fill it in, including what to do if your employee has
no
t entered their National Insurance number on page 1, is at www.hmrc.gov.uk/employers/working_out.htm
and in the E13 Employer Helpbook Day-to-day payroll.
Employee's details
Date employment started DD MM YYYY
Job title
Works/payroll number and department or branch (if any)
Employer's details
Employer PAYE reference
Office number Reference number
Employer name
A
ddress
Building number
Rest of address
Postcode
/
Enter 'X' in the appropriate box
Box A
Emergency code on a cumulative basis
Box B
Emergency code on a non-cumulative
Week 1/Month 1 basis
Box C
Code BR
Tax code used
If week 1 or
month 1 applies
,
enter 'X' in this box
C
B
A