P45 guide for UK employers – detailed FAQ and important information

Last checked and updated on 20 June 2022

If you’re an employer in the UK, it’s important that you know about the P45. This document is used to report employees’ income and tax deductions to HMRC, and it’s essential for ensuring that employees are taxed correctly.

In this guide, we’ll tell you everything you need to know about the P45, including what information it contains, when you get it, and how to get a copy from your previous employer. We’ll also explain the difference between it and a P60, and tell you what to do if your employer won’t give you one.

What rules must employers follow?

All employers must give their employees a P45 when they leave their job. The document should be given to the employee on their last day of work, or as soon as possible afterwards.

What happens if an employer fails to issue a P45 when required?

If an employer does not give their employee the document when they leave their job, the employee may be able to claim compensation from HMRC.

What information does a P45 contain?

The form contains four parts:

SectionWhat’s it for?
Part 1Part 1 is completed by the employer and gives details of the employee’s income and tax deductions for the current tax year. It is sent to HMRC by the employer.
Part 1APart 1A is for the employee to keep. It shows the same information as Part 1, but it also includes the employee’s National Insurance number and tax code.
Parts 2 & 3Parts 2 and 3 are for the employee to give to their new employer. They show the same information as Parts 1 and 1A.

What happens to the employee if they start a new job and cannot provide a P45?

If an employee starts a new job and does not have the document to give to their new employer, they will be taxed as if they are a new starter. This means that they will pay emergency tax on their income until HMRC issues them with a new tax code.

How long does it take for HMRC to issue a P45?

It can take up to six weeks for HMRC to issue it.

In the meantime, the employee’s new employer will need to use an emergency tax code when calculating their tax deductions.

What should an employee do if they haven’t received their P45 from HMRC after six weeks?

If an employee has not received the form from HMRC after six weeks, they should contact HMRC to ask for a copy.

Can an employer get a copy of an employee’s P45 from HMRC?

Yes, but only with the employee’s permission. The employee will need to fill in a form called the ‘PAYE request for information form’.

FAQ

What is a P45?

It is a document that is issued by an employer to an employee when they leave their job. It contains information about the employee’s income and tax deductions for the year, and is used to report this information to HMRC.

What does a P45 look like?

It will contain the following information:

• The employee’s name, address, and National Insurance number
• The employer’s name, address, and PAYE reference number
• The date the employee started work with the employer
• The date the employee left their job
• The employee’s total pay for the year
• The amount of income tax and National Insurance that has been deducted from the employee’s pay

What is a P45 used for?

It is used to report an employee’s income and tax deductions to HMRC. This information is used to ensure that the employee is correctly taxed.

When do you get a P45?

You will usually receive your P45 when you leave your job. If you do not receive it, you should request a copy from your employer.

How to get a P45?

If you have left your job, you should receive the document from your employer. If you do not receive it, you can request a copy from them. If you are still employed, you can request a copy from your employer.

P45 vs P60 – what’s the difference?

A P45 is issued to an employee when they leave their job, and contains information about their income and tax deductions for the year. A P60 is issued to an employee at the end of the tax year, and contains information about their income and tax deductions for the year.

How to get a P45 from a previous employer?

If you have left your job, you should receive your P45 from your employer. If you do not receive it, you can request a copy from them.

What to do if your employer won’t give you a P45?

If your employer refuses to give you a P45, you can contact HMRC for help.

Can you get a copy of your P45 from HMRC?

Yes, you can get a copy from HMRC, you just need to contact them and request it.

How long does an employer have to issue a P45?

An employer has to issue a P45 within 14 days of the employee leaving their job.

How long does it take to get a P45?

It usually takes around five working days to get it from your employer. However, if you request a copy from HMRC, it can take up to 28 days.

Important – The information provided in our articles is intended to be for general purpose use only, and not advice for you or your business. We strive to publish accurate information, but encourage you to fact-check and seek expert guidance. We recommend that you always speak to a qualified professional to get advice about how to operate your business under your specific requirements and circumstances.