P46 (2011) - Employee Without A Form P45 (Page 2 of 2) in pdf

P46 (2011) - Employee Without A Form P45 Page 2

Section two

To be completed by the employer

Almost all employers must file employee starter information online at

Guidance for employers who must file online can be found at

Employers exempt from filing online should send this form to their HM Revenue & Customs office on the first payday. Guidance

can be found in the E13 Employer Helpbook Day to day payroll.

Employee's details

Date employment started

DD MM YYYY

Works/payroll number and department or branch (if any)

Job title

Employer's details

Employer PAYE reference

Address

Office number Reference number

Building number

Rest of address

Employer name

Postcode

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

Enter 'X' in the appropriate box

Box A

Tax code used

Emergency code on a cumulative basis

If Week 1 or

Month 1 applies,

Box B

enter 'X' in this box

Emergency code on a non-cumulative

Week 1/Month 1 basis

Box C

Code BR unless employee fails to

complete section one then code 0T

Week 1/Month 1 basis

For employees who complete Box A or Box B starter notification is not needed until their earnings reach the NICs

lower earnings limit.

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P46 (2011) - Employee Without A Form P45 Page 2