- The P46 form no longer exists and has been replaced by HMRC’s Starter Checklist.
- Employers use the Starter Checklist when a new employee cannot provide a P45.
- Completing the checklist correctly helps avoid emergency tax and payroll errors.
If you are searching for the p46 form, you are not alone. The term is still widely used across payroll and HR, but the original P46 no longer exists. HMRC replaced it with the Starter Checklist, which employers must now use when a new starter cannot provide a P45.
Getting this step wrong often leads to emergency tax codes, incorrect payslips, and avoidable HMRC follow-ups. Using a managed payroll management service ensures new starters are set up correctly from day one and that PAYE records stay compliant.
What is a P46 form and why do people still search for it?
The p46 form was a PAYE document used when an employee started a job without a P45 from their previous employer. It helped HMRC work out the correct tax code so Income Tax and National Insurance were deducted correctly from the first payslip.
Although the form no longer exists, the term “P46” is still widely used. Many payroll guides, employers, and even employees continue to refer to the process by its old name, which is why searches for P46 remain high.
Always collect the Starter Checklist before running the first payroll if no P45 is available, even if the employee says they will send details later. Missing or guessed information is one of the most common causes of emergency tax codes and incorrect first payslips.
Does the P46 form still exist in 2026?
No. HMRC officially withdrew the P46 and replaced it with the Starter Checklist. Employers must now use the Starter Checklist instead of a P46 in all relevant situations.
HMRC confirms this change in its PAYE guidance for employers, which explains how new starter information feeds into Real Time Information submissions.
What replaced the P46 form?
The HMRC Starter Checklist replaced the P46. It collects the same core information but works within modern digital payroll systems.
The checklist helps HMRC decide whether a new employee should:
- Receive a standard tax code
- Be placed on an emergency tax code
- Have adjustments applied for student loans or multiple jobs
Incorrect details often result in temporary emergency tax codes, which are explained in tax code 0T.
When do employers need to use the Starter Checklist?
Employers use the Starter Checklist when a new employee:
- Is starting their first ever job
- Cannot provide a P45 from a previous employer
- Has more than one job at the same time
If a valid P45 is available, the Starter Checklist is not required. Understanding the difference avoids duplication and payroll errors, especially when comparing documents like those covered in P45 vs P60.
Who is responsible for completing the P46 replacement?
The employee supplies the information, but the employer is responsible for collecting it and entering it into payroll correctly.
Employers must keep Starter Checklist details as part of their PAYE records, alongside payslips and year end documents such as those explained in how to read a P60.
What information does the Starter Checklist ask for?
The checklist focuses on tax relevant details, including:
- Whether the employee has another job or pension
- Whether this is their first job since 6 April
- Student loan repayment status
- Employment start date
These answers determine how payroll software applies tax and National Insurance, which links closely to how contributions are calculated in how National Insurance is calculated.
Need more help with your HMRC Starter Checklist?
P46 vs P45 vs Starter Checklist
These documents often get confused, but they serve different roles.
Document | Purpose | When it is used |
P45 | Shows pay and tax from a previous job | Given when leaving employment |
P46 | Old form, no longer used | Replaced by Starter Checklist |
Starter Checklist | Collects tax details for new starters | Used when no P45 is available |
Using the correct document helps avoid delays and reduces the risk of incorrect PAYE records.
What happens if the Starter Checklist is missing or incorrect?
If employers cannot collect the required information, HMRC may apply an emergency or incorrect tax code. This often leads to employees being overtaxed or underpaid until payroll is corrected.
Resolving errors can mean adjusting PAYE submissions and issuing refunds later, creating unnecessary admin. HMRC explains the impact of incorrect starter information in its PAYE employer guidance on GOV.UK.
How Sleek supports payroll compliance
Managing new starters correctly is only one part of PAYE compliance. Payroll connects directly to tax codes, National Insurance, pensions, and HMRC reporting.
Sleek Accounting packages include payroll as standard, covering setup, RTI submissions, compliant PAYE records, and ongoing reporting. This helps employers avoid common errors that lead to HMRC corrections or penalties.
Disclaimer: The preceding information is not legal advice. This content is aimed to provide general guidance. For more formal or legal advice, contact Sleek directly.
450,000
businesses worldwide.
from 4,100+ reviews.
satisfaction rate from
16,000 surveyed clients.
FAQs on the P46 form
Why do I need to fill out a P46 form?
You do not actually fill out a P46 anymore. People still use the term, but HMRC replaced the P46 with the Starter Checklist. The purpose remains the same. HMRC needs accurate information when you start a new job so the correct tax code applies from your first payday.
If you start work without providing this information, HMRC may default you to an emergency tax code. That often means paying too much tax initially and correcting it later.
Does HMRC still accept P46 forms?
No. HMRC does not accept P46 forms under any circumstances. Any reference to a P46 is purely informal or outdated language.
Employers must use the Starter Checklist or capture the same information through compliant payroll software. Submitting a P46 or relying on its format can lead to incorrect PAYE records.
When was the P46 form replaced?
HMRC phased out the P46 when PAYE moved fully into digital reporting through Real Time Information. The Starter Checklist has been the official replacement for several years and remains the correct process in 2026.
HMRC guidance now refers exclusively to the Starter Checklist for new employees who cannot provide a P45.
What’s the difference between a P46 and a P45?
A P45 and a P46 served different roles, even before the P46 was withdrawn.
A P45 comes from a previous employer and shows pay and tax figures for the current tax year. A P46, and now the Starter Checklist, is used only when a P45 is not available.
In short, a P45 transfers existing tax information. The Starter Checklist collects new information so HMRC can create a tax record.
Is the Starter Checklist the same as a P46?
Functionally, yes. The Starter Checklist does what the P46 used to do, but in a way that fits modern payroll systems.
It collects details about other jobs, pensions, and student loans so HMRC can issue the correct tax code. The key difference is that the Starter Checklist is designed for digital payroll and RTI submissions, not paper processing.
Download HMRC Starter Checklist (replacement for P46)
You can access the official HMRC Starter Checklist directly from GOV.UK.
Employers can use the digital version or provide a printable copy to new employees.
How to fill out a Starter Checklist for new employees
The Starter Checklist is straightforward, but accuracy matters.
The employee confirms whether this is their first job since 6 April, whether they have another job or pension, and whether student loan deductions apply. The employer then records this information in payroll before the first payment is made.
For businesses running payroll regularly, capturing this information consistently is important. Using a structured payroll process, or a managed payroll service like Sleek’s, helps ensure new starter details feed correctly into PAYE without errors or follow up corrections.
