Everything You Need to Know About the P46 Form

What is a P46 Form?

The P46 is a UK HMRC form used by employees who do not have a P45 from a previous employer. It provides your employer with the information they need to calculate the correct income tax and National Insurance contributions. Completing the P46 accurately ensures your tax code is applied correctly, avoiding overpayment or underpayment of taxes.

Key Elements of the P46 Form

• Full name, address, and date of birth
• National Insurance number (format: AB123456C)
• Current employment start date
• Previous employment details (if any)
• Tax code from previous employer or HMRC guidance
• Employer PAYE reference (office number + reference number)
• Building number and address of current employment

Why is the P46 Form Important?

• Ensures correct PAYE tax code assignment
• Prevents underpayment or overpayment of tax
• Protects both employee and employer from HMRC penalties
• Speeds up payroll processing and employee onboarding

Who Should Complete the P46 Form?

• New employees without a P45
• Employees starting multiple jobs simultaneously
• Individuals returning to work after a break without previous employment details