FAQ Home

1514. What to report to HMRC if an Employee doesn't have a P45 form?
If a new employee joiner can not provide you with his or her P45 at the time you administrate his or her payroll you must immediately create a P46 with the BR code or other appropriate tax code. You will need to amend the P46 details once you receive the P45 details later on. Without P46 or P45 details entered into the employee details your FPS eReturn will fail.
More details on how to report to HMRC on the FPS if your new employee doesn't have a P45 can be found in the HMRC RTI Guidance link:-