Filing in-year PAYE forms online

13.6 Changes to the P46 process for online submitters

From April 2008, when you do not get a completed P45(3), you will not have to ask your new employee to fill in the HMRC form P46. This only applies if you are sending us the P46 online. We hope this will mean you can establish the right code number by an employee’s first pay day.

You can choose how you get the P46 information and whether you need a signature from the employee. You may ask for P46 information in a way that best suits you, but you must be certain that the information was supplied by the individual and not anyone else, for example, their manager. You must keep a record of how you got this information from the individual and you must get all the information the form asks for.