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 HMRC’s P46 no longer exists and has been replaced by a starter checklist.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).
On 1st April 2016 there’s a new compulsory minimum pay rate of £7.20 per hour for employees aged 25 and over – it’s called the National Living Wage (NLW) – this new NLW will change every year on 1st April.
If you are a small business using HMRC’s PAYE Tools, you’ll soon need to look for payroll software that deals with the pension side of things.