A one page form can now be used to gather information from an employee who does not have a form P45. It removes the need to complete information about you as the employer and instead only requires information on the employee prior to online filing. When real time information is introduced,there will of course be no need to use a P46 in any event.
In the new simplified version the employee just needs to decide which one of the following three statements fits their current employment situation.
A. This is their first job since last 6 April and they have not been receiving taxable Jobseeker’s Allowance, Employment and Support Allowance, taxable Incapacity Benefit, state pension or occupational pension.
B. This is their only job, but since last 6 April they have had another job, or have received taxable Jobseeker’s Allowance, Employment and Support Allowance or taxable Incapacity Benefit. They do not receive state or occupational pension.
C. They have another job or receive a state or occupational pension.