Filing in-year PAYE forms online

P45(1) -
Leaver
information

P45(1) must be sent to HMRC on the day the employment ceases or, if that is not practicable, without unreasonable delay. (Reg 36)
Note: Submission of the P45(1) on the day the final payment is made would be considered to have been made ‘without unreasonable delay’.

Not applicable.
For payments after date of leaving
see CWG2 Chapter 1 Standard
Payments made when or after an
employee leaves.

P45(3) –
starter
information

P45(3) must be sent to HMRC on the day of commencement. Reg 42(a)
Note 1: First pay day would be
considered to be without
unreasonable delay.
Note 2: Where the P45(3) is not available the P46 procedure should be followed.
Note 3: Where the latest P45
relates to a previous tax year the pay and tax information should be ignored. Follow E12 page 2 to determine what tax code to use.

• Previous employment ended in
current tax year – use code from
P45(3) Reg 42(3).
• On or before 24 May and previous
employment ended in previous tax
year (CY-1) use code from P45(3) on cumulative basis (Reg 44) (plus any uplift specified by P7X/P9X)
• After 24 May and previous
employment ended in any earlier year use Emergency code non cumulative (currently 522LX) (Reg 45)

P46 completed by the employee

P46 must be sent to HMRC when the first relevant payment is made (Reg. 46). A relevant payment is one which requires the preparation of a P11 (deductions Working Sheet or electronic equivalent).

Employer must use the tax code
determined by Section 1 and
completion of Statements A-C on P46 (Regs 47-49)

P46 -
completed by
the employer
as a default.
(Where the
employee has
not provided
the relevant
information)

P46 must be sent to HMRC when the first relevant payment is made (Reg. 47). A relevant payment is one which requires the preparation of a P11 (deductions Working Sheet or electronic equivalent).

BR Cumulative. (Reg 49)

P46 followed
by P45(3)

1. Where P46 has not been sent to HMRC
- On receipt of late P45 send it to HMRC Reg 51(2)
2. Where P46 sent to HMRC and no P6 received
- Follow initial P46 routines
above
- On Receipt of P45(3) it must be sent to HMRC (Reg 52(3))

1. (It must be assumed that if the P46 has not been sent to HMRC then its completion has had no impact on tax deductions.) Use previous pay and tax + tax code from P45(3) (Reg 51(2))
2. - Employer would use a tax code
dictated by P46 procedure – see
above.
- On receipt of P45(3) for the current year the employer must add any pay and tax information from P45(3) to the pay and tax information for this employment shown on P11 and operate the tax code from P45(3). (Reg 52)

P46, followed
by P6, followed by P45(3).

1. On receipt of P46 follow
routines above. Send P46 to
HMRC.
2. On receipt of P6.
3. On receipt of P45(3)

1. Operate tax code dictated by
Statements A-C
2. Operate tax code and previous payand tax information from P6.
3. Ignore the P45(3) and do not use
the details on it. (Reg. 51(4))

Employer
completes
P46 (as a
default),
Employee
completes
P46,
Employee
provides a
P45(3). (No
P6 received
from HMRC)

1. Employer sends P46 to HMRC when first payment is made
2. Employer sends completed
P46 to HMRC
3. Employer sends P45(3) to
HMRC

1. Code BR cumulative
2. Where a cumulative code applies
from date of commencement
recalculate and use code dictated by completed P46 (Reg 47-49). Where a non-cumulative code applies it is to be used from the next pay day.
3 On receipt of P45(3) for the current year the employer must add any pay and tax information from P45(3) to the pay and tax information for this employment shown on P11 and operate the tax code from P45(3). (Reg 52)

Employee
provides
more than
one P45(3)

Not covered by the Regulations.

• Use the latest P45(3) or where the
P45(3)s show similar dates then
contact HMRC for advice.
• Where the multiple P45(3)s are
received in different pay periods
contact HMRC for advice.