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New P46 (Short) for employers

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HMRC has created a short version of form P46 to assist employers gathering information from new employees who do not have a form P45.

HMRC has created a short version of form P46 to assist employers gathering information from new employees who do not have a form P45.

The short form, which omits the employer information section, should not be sent to HMRC. Almost all employers are now required to send key payroll information to HMRC online.

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