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Yes
Everyone is subject to income tax on their income, regardless of their age, so in the absence of a P45, a P46 is required for a person under the age of 16.
Perhaps, you are thinking of National Insurance. People are not liable to pay Class 1 NIC (nor is their employer) until they reach 16, but the P46 is a tax form, not an NI form.
The completed P46 is not submitted to the Revenue unless the child actually pays tax; if not, it is just held by the employer with his payroll records.
Thanks Euan
I understand the NI rules but I was looking for where it says in B&W that a P46 must be completed for a child <16. i guess it is by default.