What is a P46?
The P46 form is sometimes used instead of a P45 form, to provide information about how much to have earned and how much tax you have paid during the current tax year.
For example, a P46 may be used if you are waiting for a P45 from your previous employer, or if you have started a new job without leaving your old one.
The P46 should be completed by the employee. The employer will then pass the relevant details to the tax office.