Tell HMRC about a new employee

6. Late P45 or starter checklist

You may need to update your payroll records if your employee gives you a P45 or starter checklist after you’ve registered them with HM Revenue and Customs (HMRC).

You only need a starter checklist from your employee to work out their tax code if they don’t have a P45, or if they left their last job before 6 April 2016.

If HMRC have sent you a tax code

Use the tax code that HMRC have sent you if your employee gives you a P45 or starter checklist after you’ve first paid them. Deduct any student loan repayments from the date your employee started with you.

If HMRC haven’t sent you a code

Late P45

Use your employee’s P45 to work out their tax code and update their details in your payroll software.

If your employee left their last job after 5 April 2017, you should also update both the ‘Total pay to date’ and ‘Total tax to date’ fields in your payroll software for the first week you included this information. If your software finds errors, update the fields with the correct figures.

Late starter checklist

Use your employee’s starter checklist to update the starter declaration in your payroll records.

When you next pay your employee

Don’t enter another start date on the Full Payment Submission (FPS), even if you haven’t reported a start date before.