This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

Employment maintenance: create employment: form P46 statement types

If the employee does not hand in the P45 Parts (2) and (3) from the previous employer, the new employer will ask the employee to

  • Read Statements A, B and C, which are shown on both the form P46 which is used by non RTI employers, and on the equivalent Starter Checklist which can be used by employers within RTI
  • Confirm which Statement applies
  • Sign and date the form if appropriate

The following table explains each of the Statements

Statement Type Statement
Statement A This is my first job since last 6 April and I have not been receiving taxable Jobseeker’s Allowance, Employment and Support Allowance or taxable Incapacity Benefit or a state or occupational pension
Statement B This is now my only job, but since last 6 April I have had another job, or have received taxable Jobseeker’s Allowance, Employment and Support Allowance or Incapacity Benefit. I do not receive a state or occupational pension
Statement C I have another job or receive a state or occupational pension


A new box - Statement D - has also been added to enable former students to indicate to their employer to make Student Loan deductions from their pay.


Statement Type Statement
Statement D If you left a course of Higher Education before last 6 April and received your first Student Loan instalment on or after 1 September 1998 and you have not fully repaid your Student Loan, enter ‘X’ in box D
(If you are required to repay your Student Loan through your bank or building society account do not enter an ‘X’ in box D)


The statement which the employee marks with ‘X’ and signs (or a refusal to sign any statement) determines the initial tax code used by the employer. The initial tax code used for each statement is shown in the following table


Statement Type Initial tax code
Statement A Emergency code on a cumulative basis
Statement B Emergency code on a Week1 or Month 1 basis
Statement C Code BR
No Statement signed Code 0T on a Week 1 or Month 1 basis


A non RTI employer completes section 2 and enters the code being used on the P46 before the form is sent to the Processing Office.


Note: An RTI employer will report this information on their FPS.

Where a paper form P46 is received from a non RTI employer you should use the DATA CAPTURE screen to capture the details from the form P46. If no statement is marked with ‘X’, treat as an unsigned P46.

Statement Type Record type created
Statement A New primary record
Statement B New primary record
Statement C New secondary record
No Statement signed New secondary record


When a new employee does not complete a starter declaration, tax code 0T week 1 / month 1 will be set as the override code. You should not manually change this tax code unless you have full income details for all employment sources to enable the correct tax code to be calculated for each source of income.


Where P46 starter information is received from a non RTI employer with a date of commencement in the current or previous tax year, the start tax code shown will be compared against the expected code for the Statement Type captured. If the start tax code does not match the tax code expected, work item 242 will be produced. For more information see action guide tax40271 WI242(AA) , WI242(AO).