A P46 form is a document that an employer can use to collect tax information from a new employee who has not been issued with a P45 form from their previous employer. It is used to gather information about the employee's tax code, which is used to calculate how much income tax should be deducted from their earnings.

The P46 form is also known as the "starter checklist", and it is used when an employee has not been given a P45 by their previous employer. The form collects information about the employee's employment status, including whether they have any other jobs, pensions, or benefits in kind, and whether they have previously been issued with a P45 or P60 form.

Employers can use the information collected on the P46 form to determine the employee's tax code and ensure that the correct amount of income tax is deducted from their earnings. The form must be completed by the employee and returned to the employer before their first payday.

It is important for employees to complete the P46 form accurately and to provide any necessary information about their tax status, as this can affect the amount of tax that is deducted from their earnings. Failure to provide accurate information could result in under or overpayment of tax, which could lead to further issues down the line.

Overall, the P46 form is an important tool for employers to collect information about new employees and ensure that they are paying the correct amount of income tax in line with their tax code.