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RTI and forms P45 and P46: HMRC guidance

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HMRC has reminded employers mandated to operate PAYE in real time that they should no longer submit forms P45 and P46, for employees who have left or started employment. Guidance published yesterday tells employers what action they should take instead.

HMRC has amended its guidance on the PAYE starter process ‘to reflect customer feedback on starter declarations, to help increase accuracy for individuals with a P45 and more than one job’.

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