What is a P45, P46 and P91?
If you are leaving one job to start another it is important to get a P45 from your employer. This is a form that shows:

It is most important you are given a P45. If you do not get one, you may find you have to pay more tax in your new job until your correct PAYE code is confirmed.

A P45 is made up of 3 parts, you should keep Part 1A as a record of your pay and tax and hand the P45 Parts 2 and 3 to your new employer as soon as possible so the right amount of tax is taken from your pay.

If for some reason you don't have a P45 and are starting a new job, your new employer will give you a form P46 which you can sign. If you sign statement B on the form, a temporary PAYE code will be operated for you.

The Tax Office will then try to trace your previous employer so they can give you your proper code. If they can't, they will send you a form P91 asking you for details of your previous job(s). In the meantime, your new employer will continue to use the 'emergency code' for you.

If you go straight to a job when you leave school or college, your new employer will give you a form P46 that you can sign. You can then be given a PAYE code based on the personal allowance for people under 65. Your employer will use this code on your first payday and send the P46 to the Tax Office to let them know you have started work.

You should tell your employer your National Insurance (NI) number as soon as you start work or change jobs. You will also need to quote it whenever you get in touch with the Tax Office because they use it as a tax reference number. If you do not know your NI number, ask at any Department of Social Security Office.