HMRC have announced that they will no longer accept any current year or previous year P45/P46 from Employers. Please do not efile any P45/P46. Under RTI, New Starter details must be submitted through FPS, when the first payment to the Employee is reported.

For Leavers, the leaver information must be submitted through FPS, when the final payment to the Employee is reported.

http://www.hmrc.gov.uk/news/rti-submitting-p4546.htm