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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 Starter Checklist with the BR code or other appropriate tax code. You will need to amend the Starter Checklist details once you receive the P45 details later on. Without Starter Checklist 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:-