Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies: no P46 or RTI starter checklist (or equivalent) held - existing employee
Where an employer has made payments to an existing employee
- without obtaining a completed form P46 or Real Time Information (RTI) starter checklist (or equivalent), and
- without making deductions
you should advise
- RTI employers to complete the RTI starter checklist (or equivalent)
non-RTI employers to issue a form P46 and ask the employee to
- read statements A, B, C and D
- tick each box that applies
- fill in their NI Number, and
- sign and date the form if appropriate.
The employer should then
- register for PAYE/RTI (where not previously required to submit RTI returns)
- calculate any tax and NICs underpaid
- submit a Full Payment Submission (FPS) showing year to date pay, tax and NIC details for all employees who have been paid at any point during the year, see COG904240.