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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: form P46 or Real Time Information (RTI) starter checklist (or equivalent) produced for review

Note: From April 2013 employers that report PAYE, NIC, Student Loan Deductions (SLD) and statutory payment information in real time are not required to obtain a completed form P46. Employers must complete the Real Time Information (RTI) starter checklist (or equivalent) for all new starters.

Where forms P46 or RTI starter checklists (or equivalent) are produced for review you should

  • examine them but
  • bear in mind that employers

    • are not required to check the accuracy of the employees’ certificates
    • cannot normally be held responsible for tax loss due to false certificates.

You should remind the employer that

  • from April 2008

    • all forms P46 must contain the employee’s date of birth and gender
  • from April 2013

    • the RTI starter checklist (or equivalent) must be used to obtain specific information when an employer takes on a new employee.

Employers that have no liable employees are not required to

  • register for PAYE
  • submit RTI returns
  • must continue to obtain completed forms P46 from employees.

In-depth scrutiny of forms P46/RTI starter checklist (or equivalent) is not normally necessary. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  COG911560.