If your new employee does not provide you a P45 or P46, you must enter the P46 Details (Start Declaration). Under RTI it is mandatory for you to provide the P46 details without which you will not be allowed to create the employee and your RTI FPS E-filing will be rejected.
You must also ensure you use the right tax code for the new employee and report their details to HMRC via a FPS the first time you pay them. |