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4484. HMRC In year P45/P46 Announcement.
 

HMRC has announced that Current or previous tax year P45/P46 are no longer accepted into their system.
You no longer need to efile any P45/P46.
All New Joiner and Leaver must be reported through FPS or FFPS

Please click on the link to read more:-
http://hmrc.gov.uk/news/rti-submitting-p4546.htm