In this article
As of 19th May 2022, HMRC guidance has been updated to remove the employer requirements around the late receipt of P45's from employees, where it's too late to be applied to the first payment.
When adding a new employee onto your payroll system you should use the employees 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 onto your payroll records and you receive the P45 after you have submitted your first full payment submission, you do not need to update the previous pay, tax, or tax code on your payroll software, only update student loan details (if applicable).