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 do not have a P45, or if they left their last job before 6 April 2019.
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 have not sent you a code
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 2020, 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.
Keep using the tax code you used in your first Full Payment Submission (FPS) until HMRC send 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.