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HMRC internal manual

Compliance Operational Guidance

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.