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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies: no P46 or RTI starter checklist (or equivalent) held - employee has left

If the employee worked for less than a week before leaving and the employer did not

  • obtain a completed form P46 or Real Time Information (RTI) starter checklist (or equivalent) and
  • has not made any deductions

you should use the following table to determine the actions required.

No P46 held - employee has left - action to take when employment one week or less (Word 33KB) 

In all other instances you should advise the employer as follows:

RTI Employer

  • prepare a DWS/payroll record for the current year
  • calculate tax using Code BR
  • calculate any NICs due
  • where the employee has been omitted from the Full Payment Submission (FPS), include year to date for pay, tax and NIC on the next FPS.

Non-RTI Employer

  • prepare a DWS/payroll record for the current year
  • calculate tax using Code BR
  • calculate any NICs due
  • register for RTI
  • submit an FPS and include all employees who have been paid at any point during the year showing year to date details for pay, tax and NIC, see COG904240 
  • make payment as advised by HMRC.

For earlier years follow the instructions at COG906600.