PAYE RTI News
New HMRC RTI Form 46 published
October 26, 2012
HMRC has published the RTI 46 starter checklist form to assist employers gather information about a new employee.
The form can be used to complete the first Real Time Information Full Payment Submission (FPS) for an employee.
Employers need to keep the information recorded on the starter checklist record for two years as part of their business record keeping obligations. The form is not sent directly to HMRC but is used to support employers electronic reporting to HMRC under RTI.
A PDF version of the form is available from HMRC’s website.