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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employment maintenance: employment agencies: agency schemes - forms

Employment Maintenance forms P45 Part 3 and P46

Generally, agencies submit starter forms, P45 Part 3 and P46, when the individual

  • First registers with them

Instead of

  • When the first paid employment begins

Note: Agency employers in RTI will submit this information on their Full Payment Submission (FPS).

Every effort should be made to persuade the agency to submit these forms only when payment is made for the first time. This would have a positive impact on the reduction of open cases and avoid records being created and / or transferred between PAYE references unnecessarily.

Employment Maintenance forms P45 Part 1

Agencies should prepare form P45 when the individual

  • Asks for one


  • Permanently ceases to work for the agency

What happens in practice is the individual starts a new job or moves to another agency, without a P45. The individual will then usually tick and sign Statement B of the form P46 which is submitted by the employer. This can result in live employment records being transferred incorrectly.

To avoid multiple potentially ceased records, agencies are required to review the workers on their books at regular intervals of no more than three months.

Form P625

This form is designed to help agency workers help you. It provides them with useful hints to ensure PAYE operates as smoothly as possible. On the reverse is a table, which enables them to keep a record of their various jobs.

Agencies should be encouraged to issue every individual with a copy when they first register. Alternatively you may offer these directly to agency employees, or issue them on request. Where the individual has a Self Assessment record, completion of form P625 is unnecessary.

Any repayment due will be claimed in the usual way on the individual’s SA return after the end of the tax year.

Leaflet ES/FS1

This leaflet is produced for agency workers to help them determine their Employment Status and is available from the HMRC website. This leaflet also provides other useful general information about agency employments.