I think the P46 is now being replaced by a "Starter checklist". Similar to the P46, but no boxes A B or C, just similar declarations. If this is their first and only job then the code will be 944L. If they've had another job since the start of the tax year, but this is now their only job (probably not likely given the date) it will be 944L w1/m1 and if they have another job or pension it will be BR w1/m1 (apparently). And if you don't know the status of the employee it will be 0T w1/m1.
Details on the employee will be sent along with your FPS I assume (she says, not actually having done one yet). So, if you are the agent and you will be filing the RTI return then yes it will be down to you.
Hope this helps!
Edit: Or do I mean EAS?
-- Edited by Stardoe on Monday 8th of April 2013 09:22:02 PM
I have an employer who has just taken on someone who is about to fill out a P46, depending what it comes back with what code do I put them on? If its the emergency code will it be 944L? Although I have done a P46's when I was studying I've yet to do one in a real situation. I know that they no longer need to be sent to HMRC. And as an agent I am assuming if the client hasn't already told HMRC that they are a new employee, its up to me to do it. I'm pretty sure they wouldn't have told HMRC, I'm waiting for clarification. Just trying to cover myself.
Thanks for the info Pauline, I was reading about the P46's today and thought they were being discontinued, it something words to the effect you can use them for information. I am waiting for them to be returned so I will use it fro my info.
