When adding a new employee onto your payroll system you should use the employee’s P45 information to record their previous pay, tax and student loan (if applicable).
If the employee does not have a P45, you can use the starter checklist available. Use this link:
You can complete this online or on paper.
After the starter checklist is added and submitted on your full payment submission (FPS) only use any tax code or previous pay or tax changes received directly from HMRC.
If you use the starter checklist to add the employee onto your payroll records and you receive the P45 after you have submitted your first full payment submission, you do not need to update the previous pay, tax, or tax code on your payroll software, only update student loan details (if applicable).