Many CIPP members have contacted the CIPP Policy team this week asking about the new P46 claiming to be the RTI P46.
Although the title in the link (http://www.hmrc.gov.uk/forms/rti46.pdf) shows RTI 46, it is in fact a starter form check list. This is something the representative bodies including the CIPP asked HMRC to provide to help businesses, in particular the small employer, especially as the starter process under RTI requires this information even if the employee provides a form P45. Many employers will include this information in their company recruitment starter packs, along with terms and conditions etc. so it provides a useful check list for members.



