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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: inaccuracies: employee’s tax code not known

To compute the tax due when an employer has not made deductions from payments to an employee who did not

  • produce form P45,
  • complete the Real Time Information (RTI) starter checklist (or equivalent) or
  • sign form P46

you should

  • calculate the tax due in accordance with the guidance at the relevant page of the Employer Help Book E13 - Day to Day Payroll.