The new starter checklist has superseded the P46 form. Whilst the term P46 is still widely used, this has officially been replaced by HMRC’s new starter checklist. The P46 form was required to be submitted to HMRC, however the new starter checklist doesn’t need to be. This is simply a guide that HMRC have provided as to which information employers need in order to add employees to payroll and put them on the correct tax code.