New starter checklist.
HMRC’s P46 no longer exists and has been replaced by a starter checklist. If you have a new worker who has started with you, we would recommend you ask them to fill in this form (even if they have given you a P45).
The legislation for Student Loans changed in April 2016, so any HMRC Starter Checklists or P46’s you have on file before April 2016 should no longer be used, as they are superseded by this version:
PDF Download: Starter checklist 04.16