What should you do if an Employee doesn't have a P45 form?

If your new employee does not have a P45, ask your new employee to complete HMRC’s new starter checklist . Under RTI it is mandatory for you to provide the Starter information without which you will not be allowed to create the employee and your RTI FPS E-filing will be rejected. You must also ensure you use the right tax code for the new employee and report their details to HMRC via a FPS the first time you pay them.