P46: Employee without a Form P45
Section one
To be completed by the employee

Please complete section one and then hand back the form to your present employer. If you later receive a form P45 from your previous employer, please hand it to your present employer.

Your details

Please use capitals
Date of birth

National Insurance number This is very important in getting your tax and benefits right.

D D
Address

M M

Y

Y

Y

Y

Name Title – enter MR, MRS, MISS, MS or other title

Postcode

House or flat number Surname or family name Rest of address including house name or flat name

First or given name(s)

Are you male or female? Male Female

Your present circumstances
Please read all the following statements carefully and tick the one that applies to you.

Student Loans
If you left a course of Higher Education before last 6 April and received your first Student Loan instalment on or after 1 September 1998 and you have not fully repaid your student loan, tick box D. (If you are required to repay your Student Loan through your bank or building D society account do not tick box D.)

A – This is my first job since last 6 April and I have not been receiving taxable Jobseeker’s
Allowance or taxable Incapacity Benefit or a state or occupational pension.

A

OR B – This is now my only job, but since last 6 April I have had another job, or have received taxable Jobseeker’s Allowance or Incapacity Benefit. I do not receive a state or occupational pension.

Signature and date
I can confirm that this information is correct

B

Signature

OR C – I have another job or receive a state or occupational pension.

C

Date

D D

M M

Y

Y

Y

Y

P46(2006)

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HMRC 11/05

Section two

To be completed by the employer

Guidance on how to complete this form, including what to do if your employee has not entered their National Insurance number on page 1, is in your Employer Helpbook E13 Day to day payroll and at www.hmrc.gov.uk/employers/working_out.htm#part4

Employee’s details
Date employment started

Please use capitals
Works/payroll number and Department or branch (if any)

D D
Job title

M M

Y

Y

Y

Y

Employer’s details

Please use capitals
Address Postcode

Employer’s PAYE reference

/
Employer’s name

Building number

Rest of address

Tax code used
If you do not know the tax code to use or the current tax threshold, please go to www.hmrc.gov.uk/employers/rates_and_limits.htm
Box A ticked Emergency code on a cumulative basis Box B ticked Emergency code on a non-cumulative Week 1/Month 1 basis Box C ticked Code BR Tax code used

A

B

C

Please send this form to your HM Revenue & Customs office on the first pay day. However, if the employee has ticked box A or box B and their earnings are below the tax threshold, do not send the form until their earnings exceed the tax threshold.
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