P46 and Tax codes

Where a new employee fails to provide a P45 form and also fails to complete a P46, employers are now required to operate tax code 0T (month 1) if checking box C.

Tax code BR remains applicable if the employee has checked box C.

Tax 0T must also be used where an employer processes a payment to a leaver after a P45 form has been issued. Tax code D1 is also introduced instructing employers to deduct at a flat 50%.