What is a P45?
A P45 is a PAYE document your employer gives you when you stop working for them.
It records key information about your employment, taxable pay, Income Tax deducted and the tax code used up to the date you left.
Your previous employer also reports your leaving information to HMRC through payroll.
Your P45 helps your new employer understand your PAYE position when you start another job. Without the correct starter information, you may initially pay too much or too little tax.
What information does a P45 show?
A P45 normally includes the following information.
Your leaving date
The date recorded by your previous employer when your employment ended.
Your pay to date
Relevant taxable pay from 6 April to the date you left the employment.
Income Tax deducted
The relevant PAYE Income Tax figure reported up to your leaving date.
Your tax code
The PAYE tax code operated by your former employer when you left.
It also includes personal details such as your name and National Insurance number.
When should your employer give you a P45?
Your employer must give you a P45 when you stop working for them. This forms part of the employer's PAYE leaving process.
The employer also reports your final pay and leaving information to HMRC through payroll.
Ask your previous employer for it. If you start a new job without a P45, you can complete HMRC's Starter Checklist so the new employer has the information needed to set you up on payroll.
What are Parts 1A, 2 and 3 of a P45?
If you receive a paper P45, GOV.UK says you should keep Part 1A for your own records.
When you start a new job, give Parts 2 and 3 to your new employer. They use the information to help work out the Income Tax to deduct from your new pay.
If you are not working and are claiming taxable benefits, HMRC's guidance says you may need to give your P45 to Jobcentre Plus.
What should you do with your P45 when starting a new job?
Check the information
Review your name, National Insurance number, leaving date, pay, tax and tax code before giving it to your new employer.
Give it to your new employer
Provide the relevant P45 parts as soon as your new employer asks for their starter information.
Complete any additional starter questions
Your new employer may still ask you to complete a Starter Checklist, particularly where more information is needed.
Check your first payslip
Review the tax code and Income Tax deduction to make sure your PAYE position appears reasonable.
What if you have lost your P45 or never received one?
A lost P45 cannot normally be replaced
GOV.UK states that if you lose your P45, or your employer says one was sent but you did not receive it, you cannot obtain a replacement P45.
Instead, complete HMRC's Starter Checklist when starting your new employment.
The Starter Checklist helps your employer:
- Add you to its payroll system.
- Work out the tax code to use for your first pay.
- Calculate how much Income Tax to deduct.
- Work out relevant student or postgraduate loan deductions.
- Tell HMRC that you have started working for them.
Complete the Starter Checklist accurately. Incorrect answers can result in too much or too little tax being deducted.
If you have already received your first pay from the new employer, HMRC currently says not to use the Starter Checklist. Instead, use the current-year Income Tax service to check your code and update incorrect information.
What should you do if your P45 is incorrect?
Incorrect pay or tax figures
Ask your previous employer to correct the information and send you an amended P45.
If you cannot obtain an amended P45, GOV.UK says you can tell HMRC that the details are wrong using the current-year Income Tax service. HMRC may then contact the previous employer for the correct information.
Incorrect tax code
Give the P45 to your new employer. HMRC says the tax code should normally be corrected automatically after your first pay once the new employment information is received.
If the code remains incorrect, check and update your information with HMRC.
Incorrect personal information
Complete a Starter Checklist and give it to your new employer together with the P45 so the employer can use the correct personal information.
You should also tell HMRC if your personal details have changed.
How can a P45 affect your new tax code?
Your new employer uses the P45 information when setting up your PAYE record and calculating tax from your new pay.
If the employer does not receive a P45 or accurate Starter Checklist information, it may have to use a starter or emergency tax-code basis.
This does not automatically mean the tax calculation is wrong, but incomplete information can result in deductions that differ from your final PAYE liability.
Read our Emergency Tax Codes Guide and Tax Codes Explained Guide for more information.
Can a P45 help you check whether you overpaid tax?
Yes. The P45's pay and Income Tax figures can be useful when reviewing your PAYE position after leaving a job or starting another one.
Compare the P45 figures with:
- Your final payslip from the previous employer.
- Your first payslips from the new employer.
- Your HMRC Personal Tax Account.
- Any P800 tax calculation you receive.
- Your P60 at the end of the tax year, where applicable.
If you stop working during the tax year, a repayment may potentially arise depending on your income and circumstances. The appropriate HMRC route depends on what happens after you leave the employment.
Read our Overpaid Tax Guide for the different repayment routes.
What is the difference between a P45 and a P60?
| Document | When you receive it | What it is mainly used for |
|---|---|---|
| P45 | When you stop working for an employer. | Shows relevant pay, tax, tax code and leaving information and helps a new employer set up your PAYE record. |
| P60 | If you are still working for the employer at the end of the tax year. | Summarises pay and Income Tax information for the completed tax year. |
You do not normally receive both documents from the same employer for the same employment ending at the same point: the document issued depends on whether you leave during the year or remain employed at the tax-year end.
How long should you keep your P45?
Keep your P45 safely with your other employment and tax records. It can be useful when:
- Starting another job.
- Checking your PAYE tax code.
- Reviewing an Income Tax overpayment.
- Checking an HMRC P800 calculation.
- Preparing a Self Assessment tax return, where applicable.
- Confirming historical employment pay and tax.
If you need historical pay and tax information for another reason, GOV.UK currently says you can view and download details for the previous five tax years through your Personal Tax Account or the HMRC app.
A P45 contains personal and financial information, including your National Insurance number. Store paper and digital copies securely and only provide them to an appropriate employer, adviser or public authority.
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PAYE processes and HMRC guidance can change. This guide provides general information and should be considered alongside your current employment, payroll and tax circumstances.
P45 Frequently Asked Questions
Does my employer have to give me a P45?
Yes. An employer must give an employee a P45 when the employee stops working for them.
Can I get a replacement P45 if I lose it?
No. GOV.UK states that a lost P45 cannot be replaced. When starting a new job without one, complete HMRC's Starter Checklist instead.
Can I start a new job without a P45?
Yes. Your new employer can ask you to complete HMRC's Starter Checklist so it has the information needed to add you to payroll and determine the initial tax-code treatment.
What should I do if my previous employer will not give me a P45?
Ask the previous employer for the P45. If you need to start another job without it, complete a Starter Checklist and provide accurate information to your new employer.
What should I do if my P45 pay or tax figure is wrong?
Ask your previous employer to correct the details and provide an amended P45. If you cannot obtain one, use HMRC's current-year Income Tax service to report the incorrect information.
Is a P45 the same as a P60?
No. A P45 is issued when you leave an employment. A P60 is issued if you are still employed at the end of the tax year and summarises the completed year's pay and tax.
Can not having a P45 cause emergency tax?
Missing PAYE starter information can result in a temporary or emergency tax-code basis being used. Completing the Starter Checklist accurately helps your employer determine the appropriate initial payroll treatment.
Can self-employed people receive a P45?
A P45 relates to PAYE employment. A person may receive one when leaving an employed job even if they also have self-employed income, but it is not issued for ending self-employed work.
HMRC & GOV.UK Sources
This guide is reviewed against current HMRC guidance on P45s, new employees, Starter Checklists and PAYE leaving procedures.
Changed jobs and think your PAYE tax may be wrong?
Go Tax Refunds can help review your P45, payslips, employment history, tax codes and Income Tax deductions to establish whether you may have paid too much tax.
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