What is a P46?
An employee without the form P45
A P46 is HMRC’s reference for an employee without a P45. If you do not have a P45 or have failed to complete a P46 in preparation for new employment, your employer will need to put you on an emergency tax code. It means you will overpay your tax until the situation is resolved, but you will then be able to claim a tax rebate.

Do I need a P46 tax form?
You must complete a P46 tax form, this is your responsibility and not that of your employee, although they may help you fill it in and submit it on your behalf. You will need a P46 if:
- You cannot provide your new employer with your last P45
- If you are starting your first ever employment (part-time or full-time)
- You are starting a second job but not leaving your current job
What information do I need for P46?
All HM Revenue and Customs tax forms need all your necessary information plus financial information such as any student loan repayments or in you claim any benefits.
- Your full name (first name, surname, and any middle names)
- Date of birth
- Your address
- National insurance number
- Your start date (what day you started your new employment)
- Leaving date (what was your last working day in your previous job)
- If you have any student loan payments
How do I get a P46?
If you do not have a P45 from your previous employer, your new employer will be able to provide you with a P46. Once you have filled out the form with the relevant information, your employer will submit it to HMRC.
What does a P46 look like?

Submit Your Claim
Do you work in lots of different locations to do your job and think you may be due a tax rebate? Well, find out whether you’re entitled to make a Tax claim by answering a few simple Tax-related questions below.
How Far Back Can I Claim?
Current legislation in the UK says you can go back up to four Tax years when claiming a Tax rebate. This means at the current moment in time you can make a claim for the following periods:
- Year ended 5th April 2021
- Year ended 5th April 2022
- Year ended 5th April 2023
- Year ended 5th April 2024
Effectively this means you can claim Tax relief from 6th April 2020.
Over such a long period of time wage slips and p60s can be lost or misplaced. This isn’t a problem as you have lots of ways to obtain this information.


What Can I Claim Tax Back On?
You can claim tax back on most work-related expenses. Below is a list of items that you can request a tax rebate on:
- Vehicles for work use
- Fuel/Mileage costs
- Travel expenses
- Overnight expenses (food in certain circumstances)
- Rail Tickets (single & season tickets)
- Uniforms, work clothing and tools
- Cleaning costs for uniforms
- Professional fees, subscriptions & unions fees
This list is an example of what you could claim back; there may be expenses & items specific to the job role that you could claim back.
Customer Stories

Civil engineer Dean claimed back over £520
Hi, my name is Dean and I work as a civil engineer. Richard contacted me via Linkedin regarding a tax return that I might be owed he took me through step by step and was always at the end of the phone to get me my return. Now I’m £520 better off thanks to Rich, great work Swift Refunds!
Dean, Civil Engineer
Plant Operator Scott claimed back over £2,000
Hi there, my names Scott I’ve been using Swift for the last 2 years, I’ve just got over £2,000, all you need to do is fill out the easy forms and Swift do the rest it’s really that simple.
Scott, Plant Operator
Am I Due Any Tax Back?
Most workers, whether employed or self-employed may be due a tax rebate for work-related items, expenses or because they have paid too much tax. HMRC do not know everyone’s individual circumstances, and it is up to the taxpayer to contact HMRC to see if they are entitled to any tax relief.
Other reasons for a tax refund may include pension payments, redundancy payments, interest from a savings account, PPI, or UK income if you are living aboard.
All claims for tax refunds and rebates are reviewed on a case by case basis. Use our tax claim form and answer a few simple questions to see if you could be entitled to make a claim.
