Tell HMRC about a new employee

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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 either:

• they do not have a P45
• they left their last job before 6 April 2024

If HMRC has sent you a tax code

Use the tax code that HMRC has 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 has not 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 2024, you should also update both of the following fields in your payroll software:

• ‘Total pay to date’
• ‘Total tax to date’

Do this 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.

Keep using the tax code you used in your first Full Payment Submission (FPS) until HMRC sends you a new one.

When you next pay your employee

Do not enter another start date on the FPS, even if you have not reported a start date before.

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