CSLM10062 - FAQs: employers questions and answers: start notice held but t/p has already left

Suggested answer

If you have not already given the taxpayer a form P45 then, when you do so

• Enter a ‘Y’ in the Student Loan box on the form P45. (The new employer will then start making deductions)
• File away the Start Notice

If you have already given the taxpayer a form P45

• Remember HMRC no longer accepts form P45 part 1 - do not send it to your tax office
• If it has not yet been given to your departing employee
• Give the form to them now but do not enter a ‘Y’ in the Student Loan box. (A Start Notice will be sent to the new employer)
• File away the Start Notice

HMRC action

No specific action to take. (If the employer sends the SL1 to HMRC, it can be scrapped.)