What is HMRC Form P45? What do I do with Form P45? 

This is a freeview 'At a glance' guide to form P45. 

Form P45 is the form given to you by your employer when you leave their employment. 

The form records your wages or salary to date, your tax code in operation and the amount of tax that has been deducted under PAYE, via the employer's payroll.

The form has four parts: 

  • Part 1: your employer sends this part to HMRC.
  • Part 1A: this part should be kept as part of your records.
  • Parts 2 and 3: these parts should be given to your new employer or Jobcentre Plus, if you are not working.

If your previous employer has failed to provide you with a P45 contact them: it is a legal requirement. Failing that, contact HMRC. You need to ensure that your new employer has a copy when you start your new job.

  • An employer may provide you with a paper or an electronic version of form P45.
  • Retain your P45 on leaving an employer and hand parts 2 and 3 to your new employer.
  • If you are concerned that your PAYE code is wrong, Contact HMRC.

Employers submit form P45 to HMRC electronically when they process the payroll. It is not sent as a separate document.

Useful guides on this topic

PAYE: Which code?
This is a freeview 'At a glance' guide to taking on a new employee: which PAYE code do I use?

PAYE: Starter checklist new employee 2022-23
Our (improved) version of HMRC's New Employee Starter checklist, updated for the 2022-23 tax year. 

PAYE Codes: Starters/leavers & 0T code
A freeview 'At a glance' guide to which PAYE code to use for starters or leavers. 

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