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1515. What should you do if an Employee doesn't have a P45 form?
If your new employee does not have a P45, ask your new employee to complete HMRC’s new starter checklist Click here. Under RTI it is mandatory for you to provide the Starter information 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.