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As of 28th July 2022, HMRC guidance has been updated to remove the employer requirements around the late receipt of P45s from employees, where it's too late to be applied to the first payment.
When adding a new employee to your payroll system, you should use their P45 information to record their previous pay, tax and student loan (if applicable). If the employee does not have a P45, you can use the starter checklist available below:
After the starter checklist is added and submitted on your full payment submission (FPS), only use any tax code or previous pay or tax changes received directly from HMRC.
If you use the starter checklist to add the employee to your payroll records and you receive the P45 after you have received a tax code from HMRC, you do not need to update the previous pay, tax, or tax code on your payroll software, only update student loan details (if applicable). If you haven’t received the tax code update from HMRC, you will need to update this information to reflect the P45. You can reach out to our Support Team, who will be able to assist you with this.