Filing in-year PAYE forms online

13.3 If you do not receive a P45 or a completed P46

From 6 April 2008, you must send us a P46 (Statement A and B cases) when the employee’s earnings reach the Lower Earnings Limit (not the earnings threshold).

If you do not get a P45(3) or a completed P46 (or equivalent information) from your new employee, you will have to fill in section 1 of a P46 and send it to us. You must use the default code BR in these cases.

In these cases, because you have used a tax code, you must complete a P45 when the employee leaves, irrespective of whether tax has been deducted or not.