Payroll · late P45

Late P45 after first pay: update payroll records without recreating the starter decision.

A late P45 can arrive after payroll has already used starter checklist data. This checklist helps separate the new document from the records already submitted.

Direct answer

When a P45 or starter checklist arrives after registration, update payroll records using HMRC guidance and keep a clear audit note.

HMRC guidance is authoritative. This page is a payroll operations checklist and not tax or legal advice.

Source base: GOV.UK late P45 or starter checklist, get employee information and starter checklist guidance.

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late P45 after first pay checklist

Reduce payroll record errors after late P45 or starter data arrives. Updated 2026-06-21.

Checklist controls

Step	What to check	Why it matters
Existing setup	What declaration and tax code were used for first pay.	Shows what has already gone to payroll and HMRC.
New document	Whether the late P45 or checklist changes the employee information.	Prevents overwriting records blindly.
Payroll update	How the payroll software expects the late data to be entered.	Avoids duplicate starter events.
FPS trail	Which FPS has already been submitted and what follows next.	Keeps submissions consistent.
Audit note	Why the record changed and which document triggered it.	Useful for later payroll review.

Timing

First pay changes the context.

After first pay, you are updating a record, not starting from a blank page.

Evidence

Keep the late document.

The P45 or checklist should sit with the payroll change note.

Boundary

Payroll software differs.

Follow HMRC rules and your software workflow for the actual update.

Late P45 workflow

Record what was used for the first pay run.
Compare the late P45 or checklist with existing starter data.
Update payroll records through the correct software route.
Keep an audit note with document date and payroll action.
Check the next payslip and FPS path after the update.

FAQ

Should I delete the original starter checklist entry?: Do not guess; follow your payroll software and HMRC workflow for late P45 updates.
Can the tax code change after first pay?: Yes, the record may need updating depending on the late information and HMRC notices.
Is this official payroll instruction?: No. HMRC guidance controls.

Updated 2026-06-21. This page is independent and does not replace official services, professional advice or site-specific rules.