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Fill Out Your P 45 It Template

The P45 form holds an essential role in the UK tax system, acting as a record of an employee's departure from a company. It details an employee's PAYE (Pay As You Earn) reference, National Insurance number, earning details, and tax payments over the fiscal year. Whether someone is transitioning between jobs, claiming unemployment benefits, or dealing with tax matters, the information contained in this document is crucial. Interested in completing your P45 seamlessly? Click the button below to get started.

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In navigating the complexities of employment transitions, the P45 form serves as a critical document for both employers and departing employees within the UK. This multipurpose form encapsulates a myriad of information essential for handling tax and National Insurance contributions accurately. When an individual leaves a job, their employer must furnish Parts 1A, 2, and 3 of this form, which detail the employee's earnings and taxes paid up to the date of leaving. Additionally, the form addresses practicalities such as student loan deductions and tax codes, ensuring that employees carry forward the right financial information to their next employment or claim. Employers are also obliged to promptly send Part 1 to HM Revenue & Customs (HMRC), adhering to precise instructions to prevent errors and ensure compliance. For the employee, the form not only facilitates the continuation of accurate tax payments but is also instrumental in claiming any due tax refunds, particularly when transitioning between jobs, seeking unemployment benefits, or moving abroad. The form, therefore, plays a vital role in the financial administration associated with employment changes, safeguarding both employee rights and employer responsibilities within the framework of UK tax legislation.

Form Preview

P45 Part 1

Details of employee leaving work

Copy for HM Revenue & Customs

File your employee's P45 online at www.hmrc.gov.uk

Use capital letters when completing this form

Employer PAYE reference

Student Loan deductions

Office number

Reference number

Enter 'Y' if Student Loan deduction is due to be made

Tax Code at leaving date

Employee's National Insurance number

If week 1 or month 1 applies, enter 'X' in the box below.

Title – enter MR, MRS, MISS, MS

or other title

Week 1/Month 1

Last entries on P11 Deductions Working Sheet.

Surname or family name

Complete only if Tax Code is cumulative. Make no entry

if week 1 or month 1 applies, go straight to box 8.

Week number

Month number

First or given name(s)

Total pay to date

•

Leaving date DD MM YYYY

Total tax to date

•

Employee’s private address

This employment pay and tax. Leave blank if the Tax Code

is cumulative and the amounts are the same as box 7.

Total pay in this employment

•

Total tax in this employment

Postcode

•

Works number/Payroll number and Department or branch

(if any)

I certify that the details entered in items 1 to 11 on

this form are correct.

Employer name and address

Gender. Enter ‘X’ in the appropriate box

Male

Female

Date of birth DD MM YYYY

Postcode

Date DD MM YYYY

When an employee dies. If the employee has died

enter 'D' in the box and send all four parts of this

form to your HMRC office immediately.

Instructions for the employer

•Complete this form following the 'What to do when an employee leaves' instructions in the Employer Helpbook E13 Day-to-day payroll. Make sure the details are clear on all four parts of this form and that your name and address is shown on Parts 1 and 1A.

•Send Part 1 to your HM Revenue & Customs office immediately.

•Hand Parts 1A, 2 and 3 to your employee when they leave.

P45(Manual) Part 1

HMRC 04/08

P45 Part 1A

Details of employee leaving work

Copy for employee

Employer PAYE reference

Student Loan deductions

Office number

Reference number

Student Loan deductions to continue

Tax Code at leaving date

Employee's National Insurance number

If week 1 or month 1 applies, enter 'X' in the box below.

Title – enter MR, MRS, MISS, MS

or other title

Week 1/Month 1

Last entries on P11 Deductions Working Sheet.

Surname or family name

Complete only if Tax Code is cumulative. If there is an ‘X’

at box 6 there will be no entries here.

Week number

Month number

First or given name(s)

Total pay to date

•

Leaving date DD MM YYYY

Total tax to date

•

Employee’s private address

This employment pay and tax. If no entry here, the amounts

are those shown at box 7.

Total pay in this employment

•

Total tax in this employment

Postcode

•

Works number/Payroll number and Department or branch

(if any)

I certify that the details entered in items 1 to 11 on

this form are correct.

Employer name and address

Gender. Enter ‘X’ in the appropriate box

Male

Female

Date of birth DD MM YYYY

Postcode

Date DD MM YYYY

To the employee

The P45 is in three parts. Please keep this part (Part 1A) safe. Copies are not available. You might need the information in Part 1A to fill in a Tax Return if you are sent one.

Please read the notes in Part 2 that accompany Part 1A. The notes give some important information about what you should do next and what you should do with Parts 2 and 3 of this form.

Tax credits

Tax credits are flexible. They adapt to changes in your life, such as leaving a job. If you need to let us know about a change in your income, phone 0845 300 3900.

To the new employer

If your new employee gives you this Part 1A, please return it to them. Deal with Parts 2 and 3 as normal.

P45(Manual) Part 1A

HMRC 04/08

P45 Part 2 Details of employee leaving work

Copy for new employer

Employer PAYE reference

Office number Reference number

Employee's National Insurance number

Title - enter MR, MRS, MISS, MS or other title

Surname or family name

First or given name(s)

Leaving date DD MM YYYY

5Student Loan deductions

Student Loan deductions to continue

6Tax Code at leaving date

If week 1 or month 1 applies, enter 'X' in the box below. Week 1/Month 1

7Last entries on P11 Deductions Working Sheet. Complete only if Tax Code is cumulative. If there is an ‘X’ at box 6, there will be no entries here.

Week number			Month number
Total pay to date

£ •

Total tax to date

£ •

To the employee

This form is important to you. Take good care of it and keep it safe. Copies are not available. Please keep

Parts 2 and 3 of the form together and do not alter them in any way.

Going to a new job

Claiming Jobseeker's Allowance or

Employment and Support Allowance (ESA)

Take this form to your Jobcentre Plus office. They will pay you any tax refund you may be entitled to when your claim ends, or at 5 April if this is earlier.

Give Parts 2 and 3 of this form to your new employer, or you will have tax deducted using the emergency code and may pay too much tax. If you do not want your new employer to know the details on this form, send it to your HM Revenue & Customs (HMRC) office immediately with a letter saying so and giving the name and address of your new employer. HMRC can make special arrangements, but you may pay too much tax for a while as a result of this.

Going abroad

Not working and not claiming Jobseeker's Allowance or Employment and Support Allowance (ESA)

If you have paid tax and wish to claim a refund ask for form P50 Claiming Tax back when you have stopped working from any HMRC office or Enquiry Centre.

Help

If you need further help you can contact any HMRC office or Enquiry Centre. You can find us in The Phone Book under HM Revenue & Customs or go to www.hmrc.gov.uk

If you are going abroad or returning to a country

outside the UK ask for form P85 Leaving the United Kingdom from any HMRC office or Enquiry Centre.

Becoming self-employed

You must register with HMRC within three months of becoming self-employed or you could incur a penalty. To register as newly self-employed see The Phone Book under HM Revenue & Customs or go to www.hmrc.gov.uk

to get a copy of the booklet SE1 Are you thinking of working for yourself?

To the new employer

Check this form and complete boxes 8 to 18 in Part 3 and prepare a form P11 Deductions Working Sheet. Follow the instructions in the Employer Helpbook E13 Day-to-day payroll, for how to prepare a P11 Deductions Working Sheet. Send Part 3 of this form to your HMRC office immediately. Keep Part 2.

P45(Manual) Part 2

HMRC 04/08

P45 Part 3

New employee details

For completion by new employer

File your employee's P45 online at www.hmrc.gov.uk

Use capital letters when completing this form

Employer PAYE reference

Student Loan deductions

Office number Reference number

Student Loan deductions to continue

Tax Code at leaving date

Employee's National Insurance number

If week 1 or month 1 applies, enter 'X' in the box below.

Title – enter MR, MRS, MISS, MS or other title

Week 1/Month 1

Last entries on P11 Deductions Working Sheet.

Surname or family name

Complete only if Tax Code is cumulative. If there is an ‘X’

at box 6, there will be no entries here.

Week number

Month number

First or given name(s)

Total pay to date

•

Leaving date DD MM YYYY

Total tax to date

•

To the new employer Complete boxes 8 to 18 and send P45 Part 3 only to your HMRC office immediately.

New employer PAYE reference

Office number Reference number

Employee's private address

9Date new employment started DD MM YYYY

10Works number/Payroll number and Department or branch (if any)

11Enter 'P' here if employee will not be paid by you between the date employment began and the next 5 April.

12Enter Tax Code in use if different to the Tax Code at box 6

If week 1 or month 1 applies, enter 'X' in the box below. Week 1/Month 1

13If the tax figure you are entering on P11 Deductions Working Sheet differs from box 7 (see the E13 Employer Helpbook Day-to-day payroll) please enter the

figure here.

£ •

14New employee's job title or job description

Postcode

16Gender. Enter ‘X’ in the appropriate box

Male

Female

17Date of birth DD MM YYYY

Declaration

18I have prepared a P11 Deductions Working Sheet in accordance with the details above.

Employer name and address

Postcode

Date DD MM YYYY

P45(Manual) Part 3

HMRC 04/08

⇩ PDF Form

File Attributes

Fact Number	Fact Name	Description
1	Form Purpose	The P45 form is used in the UK to document an employee's departure from work.
2	Governing Law	The P45 form is governed by UK tax law and is managed by HM Revenue & Customs (HMRC).
3	Form Sections	It includes sections on employee details, last pay and tax deductions, and student loan deductions.
4	Usage	The form is to be used both by the employer for HMRC filing and given to the employee for new employment or benefit claims.
5	Online Filing	Employers are encouraged to file the employee's P45 online through the official HMRC website.
6	Parts of Form P45	The P45 is divided into three parts: Part 1 for HMRC, Parts 1A, 2, and 3 for the employee.
7	Special Instructions	Special instructions are provided for situations like employee's death and if the employee is leaving for abroad.

How to Fill Out P 45 It

Understanding the right approach to filling out the P45 Form—specifically Part 1, which is intended for HM Revenue & Customs (HMRC)—is critical. This document is required for an employee leaving a position, ensuring that the separation process runs smoothly in regard to tax-related considerations. Below, one will find a structured guide that ensures accuracy and compliance with HMRC's guidelines.

Visit www.hmrc.gov.uk to file your employee's P45 online, which is the recommended method for submission.
Use capital letters throughout the form to prevent any misinterpretation of the details provided.
For the Employer PAYE reference, include both the office number and reference number specific to your PAYE account.
If a Student Loan deduction is due, enter 'Y' in the appropriate field.
Detail the Tax Code at leaving date, noting if week 1 or month 1 applies by inserting 'X' in the specified box.
Complete the employee's personal information including National Insurance number, title (e.g., MR, MRS), name(s), surname, and private address accurately.
Specify the leaving date using the format DD MM YYYY.
Include the Total pay to date and Total tax to date to ensure accurate tax processing for the employee.
If applicable, fill in the Total pay in this employment and Total tax in this employment, leaving it blank if the Tax Code is cumulative and matches previous entries.
Provide your company’s details including the employer name, address, and the employee's work details like works number/payroll number and department or branch.
Mark the Gender box appropriately with an 'X' and accurately enter the Date of birth.
For an employee who has passed away, indicate this by entering 'D' in the specified box and submitting all parts of the form to HMRC immediately.
Finally, ensure that the declaration is signed and dated, confirming the accuracy of the details entered.

After completing Part 1 of the P45 Form, it is imperative to send this part directly to HMRC without delay. Parts 1A, 2, and 3 of the form should then be handed to the employee as they leave. This helps the employee in managing their tax affairs moving forward, particularly if they are starting a new job, claiming benefits, or require a record for future tax purposes. Remember, accuracy in completing the form not only complies with legal requirements but also supports the exiting employee in their transition.

Frequently Asked Questions

What is a P45 form and who needs it?

A P45 form is a document provided by an employer when an employee leaves a job. It contains important details regarding the employee's salary and taxes up to their leaving date, including total pay, tax paid, and the employee's National Insurance number. Anyone who leaves a job in the UK will receive a P45 form from their employer. This form is crucial for managing tax responsibilities and ensuring that any new employer can place them on the correct tax code, thereby avoiding over- or under-payment of taxes.

How many parts does the P45 form have and what should I do with each part?

The P45 form is divided into four parts:

Part 1 is sent by the employer to HM Revenue & Customs (HMRC).
Part 1A is for the employee to retain for their records.
Parts 2 and 3 are given to the employee to hand over to their new employer or to the Jobcentre if they're claiming Jobseeker's Allowance or Employment and Support Allowance.

It's important for employees to keep Part 1A in a safe place, as it contains information that may be needed for a future tax return. Parts 2 and 3 assist in ensuring that employees are placed on the correct tax code by their new employer or help in the processing of their unemployment claims.

What should I do if I lose my P45 form?

If you lose your P45 form, you should inform your new employer as soon as possible. While duplicates are not issued, your new employer can use the details you provide about your previous income and tax payments to complete a 'Starter Checklist.' This allows HMRC to assess your correct tax code without the P45. You should provide as much information as possible to your new employer, such as your National Insurance number and the last salary and tax paid, to help them complete the Starter Checklist accurately.

Can I claim a tax refund using my P45 form?

Yes, your P45 form can help you claim a tax refund if you've overpaid tax during the tax year. The form shows your total earnings and how much tax you've paid, allowing HMRC or a tax advisor to determine if you're owed a refund. It's particularly useful if you're not going to work for the rest of the tax year or if you are leaving the UK. If you think you've overpaid tax, you can contact HMRC directly or consult with a tax professional, providing them with your P45 form among other necessary documents.

Common mistakes

One common mistake when filling out the P45 Form is entering incorrect information in the 'Employer PAYE reference' sections across Parts 1, 2, and 3. This vital set of numbers is crucial for HM Revenue & Customs (HMRC) to match the record with the correct employer and ensure the employee's tax records are updated accurately. Failure to correctly enter these references can lead to unnecessary delays and confusion in the processing of the form.

Another area where mistakes frequently occur is in the employee's details section, particularly with the 'Employee's National Insurance number'. This is a unique identifier for each individual within the UK's social security system and is essential for tracking an individual’s tax contributions and entitlements. Inputting an incorrect National Insurance number can result in incorrect tax calculations or issues with benefit entitlements.

Incorrectly marking the 'Student Loan deductions' field is also a common error. It is essential to indicate with a 'Y' if deductions for student loans are to continue, as failing to do so could affect the individual's loan repayment status. This could either lead to underpayments, which might accrue additional interest for the employee, or overpayments that would need to be refunded.

Similarly, inaccuracies in completing the sections related to the tax code and whether the 'Week 1/Month 1' rule applies can also cause significant issues. The tax code determines how much tax is to be deducted from an employee's pay, and the Week 1/Month 1 specification impacts how tax is calculated over the tax year. Incorrect information here can result in the wrong amount of tax being paid, again potentially leading to overpayments or underpayments of tax.

Failing to provide accurate totals in the 'Total pay to date' and 'Total tax to date' fields is another common oversight. These figures are critical for HMRC to ensure that the correct amount of tax has been paid throughout the employment period. Errors in these amounts can affect the calculation of any tax refund or amount owing by the employee at the end of the tax year.

Last but not least, the 'Leaving date' of employment is frequently filled out incorrectly. This date is crucial for HMRC to accurately record when an individual ceased to be an employee, impacting their tax liabilities and social security contributions. Providing an incorrect leaving date can cause problems with future benefit claims or tax overpayments and underpayments.

Documents used along the form

When an employee leaves a job in the United Kingdom, they receive a P45 form, which is a critical document that outlines their pay and taxes up until their leaving date. This form serves multiple purposes, including ensuring the employee is taxed correctly in future employment and helping with benefit claims. However, the P45 is often used in conjunction with other forms and documents that facilitate transitions between jobs, support tax and benefit claims, or assist in maintaining accurate financial records. Understanding these associated forms can provide a comprehensive overview of the administrative processes involved in employment change.

P60 Form: This document summarizes an employee's total pay and deductions for the tax year. It's crucial for completing self-assessment tax returns and proving earnings to lenders or for benefits claims.
P11D Form: Details benefits and expenses that have not gone through the payroll. This form includes things like company cars, health insurance, and travel expenses, which might impact tax calculations.
P50 Form: Used by individuals to claim a tax refund when they've not worked for part of the tax year and are not claiming Jobseeker's Allowance or returning to work immediately.
Starter Checklist: This is used by employers to collect information about a new employee who doesn't have a recent P45 form. It helps determine the correct tax code to use before the first payroll.
SE1 Form: Relevant for individuals who have decided to become self-employed. It's the form used to register with HMRC, ensuring that they're set up to pay the correct taxes on their self-employment income.
P85 Form: This form is used by individuals who are leaving the UK to work abroad, ensuring that they're taxed correctly during their time out of the country and potentially claiming any tax refund they're owed.

Together, these documents create a network of information exchange that supports the financial and legal transitions associated with employment. They ensure that individuals are taxed appropriately, can claim any refunds due, and provide necessary information to new employers to maintain continuity in their tax obligations. By understanding and correctly using these forms, employees and employers can navigate the complexities of employment and taxation with greater ease and accuracy.

Similar forms

The W-2 form, widely recognized in the United States, shares similarities with the P45 in several aspects. Both documents serve as crucial tax records for individuals, the W-2 summarizing an employee's annual wages and tax withholdings and the P45 detailing an employee's pay and taxes upon leaving a job. Each form includes employer and employee information, such as wages, tax deductions, and identification numbers. These forms are essential for ensuring accurate tax reporting and compliance, aiding employees in filing their annual tax returns and facilitating the transition between jobs by providing new employers with relevant tax details.

The Form I-9, Employment Eligibility Verification, though primarily concerned with verifying an employee's eligibility to work in the United States, intersects with the P45 in the context of employment transitions. While the P45 documents tax-related information at the end of employment, the I-9 is completed at the start of employment, collecting personal and identification information to confirm work authorization. Both forms are integral to employment processes, ensuring legal employment practices and the accurate administration of employee records.

The P60 form, akin to the P45, is a critical document in the UK's tax system, offering a year-end summary of an employee's total pay and deductions. It parallels the P45's purpose by providing a comprehensive overview of an employee's tax contributions and income over a fiscal year, although the P60 is issued to employees who remain in their job at the end of the tax year. Both documents play fundamental roles in personal tax management, allowing individuals to claim tax refunds, complete self-assessment tax returns, and furnish proof of earnings and taxes paid for various financial purposes.

The 1099-MISC form in the United States, while geared towards independent contractors and freelancers, shares foundational similarities with the P45 by detailing income and taxes over a certain period. Like the P45, which records the employment income and taxes deducted at source for individuals in conventional employment, the 1099-MISC captures the earnings from self-employment or freelance work not subject to automatic tax deductions. These forms are pivotal in transparent financial reporting and tax compliance, enabling accurate declaration of earnings to tax authorities.

The P11D form is another UK tax document related to the P45, documenting the benefits and expenses not covered through payroll provided to employees and directors. Although it focuses on benefits-in-kind rather than salary, like the P45, it is concerned with employment and taxation. It complements the P45 by offering a fuller picture of an individual's compensation package for tax purposes. Both forms are essential for accurate tax reporting, ensuring employees and employers meet their tax obligations regarding income and benefits provided.

Dos and Don'ts

Navigating the P45 form process can be intricate, whether you're an employer bidding farewell to an employee or someone stepping into a new role. Understanding the do's and don'ts ensures a smoother transition for all parties involved. Here is a concise guide:

Do use capital letters when filling out the form. This makes the information clear and legible, reducing the chance of errors.
Don't rush through the process. Incorrect or incomplete forms can cause unnecessary delays for both employers and employees.
Do verify all details, especially the Employee's National Insurance number and the PAYE reference numbers, as these are crucial for correct record-keeping.
Don't forget to enter the 'leaving date' accurately in the format DD MM YYYY. This date is important for tax purposes.
Do indicate if the Tax Code is cumulative or if week 1/month 1 applies. Misidentifying the tax status can impact the employee's tax calculations.
Don't leave blank any applicable sections if the Tax Code is cumulative. Every piece of information helps in ensuring the employee's tax records are up to date.
Do check the box if a Student Loan deduction is to be made. This ensures compliance with loan repayment obligations.
Don't issue the form without ensuring all parts (1, 1A, 2, and 3) are accurately completed and distributed correctly. Part 1 should be sent to HM Revenue & Customs, and parts 1A, 2, and 3 handed to the employee or new employer as appropriate.
Do advise the employee to keep their Part 1A safe, and remind them it's irreplaceable. This part contains important information that might be needed for future tax returns or claims.

Adhering to these guidelines facilitates a hassle-free transition for employees moving on from their current roles and aids in maintaining accurate and compliant tax records. Remember, attention to detail is key in all financial documentation processes.

Misconceptions

When discussing the P45 form, it's essential to clarify common misunderstandings to ensure everyone can manage their tax affairs efficiently. Here are ten misconceptions that need to be addressed:

Only the employer needs the P45. This is incorrect. While the employer maintains parts of the form, the employee also receives parts to provide to a new employer or for their records. It's a document both parties should handle with care.
It's only relevant if you're leaving a job. Although it's issued when leaving a job, the P45 is also crucial when starting new employment or claiming unemployment benefits, ensuring you're taxed correctly in new circumstances.
You can receive a new P45 if lost. Unfortunately, once issued, if a P45 is lost, it cannot be reissued. It's vital to keep it safe, as its details are essential for tax purposes.
The form is only for full-time employees. Whether part-time or full-time, employees should receive a P45 when they stop working for an employer. It concerns taxes, not hours worked.
It's irrelevant for tax returns. Incorrect. Information on the P45, such as total pay and taxes paid, can be critical for accurately completing Self Assessment tax returns.
Student Loan deductions are not included. The form does have a section for indicating if Student Loan deductions are to be made, underscoring its role in broader financial considerations beyond just tax.
Anyone can fill out a P45. In fact, it is the employer's responsibility to complete and provide the P45 to the employee leaving their employment.
If you haven't paid tax, you don't need a P45. Even if no tax has been paid, the P45 serves as a record of employment and earnings for the tax year and should be issued upon leaving a job.
A P45 is required for self-employment registration. While moving to self-employment necessitates informing HMRC, a P45 itself isn't used for the registration process but does inform your tax situation.
The tax code on a P45 is always current. The tax code on the P45 reflects what was applicable in the last employment. Your tax code may change depending on your new circumstances or job.

Understanding these points helps clarify the P45's importance and ensures individuals and employers manage this document correctly, contributing to smoother tax handling and transition between jobs.

Key takeaways

Understanding the P45 form is crucial for both employers and employees in managing tax details after employment ends. Here are six key takeaways to help navigate the completion and use of this form:

The P45 form is divided into four parts. Each part serves a different purpose and is directed towards different stakeholders, including HM Revenue & Customs (HMRC), the employee, and the new employer.
Accuracy is paramount. When filling out the form, it’s essential to use capital letters and ensure that all the details from the employee's National Insurance number to their total pay and tax details are correct. Accuracy in these details ensures smooth processing and avoids potential issues with tax records.
It includes important tax information. The form records the employee's total pay and tax paid during the employment period. This vital information aids in the accurate calculation of taxes, including any refunds or dues.
It’s a key document for new employment. When starting a new job, an employee should provide parts 2 and 3 of the P45 to their new employer. This step is critical for setting up the tax code correctly and ensures that the new employer can deduct the right amount of tax from future pay.
Handling student loan deductions. The form also contains information about student loan deductions, indicating whether deductions are due to continue with the new employer. This ensures continuity and accuracy in the repayment of student loans.
Required action upon employee death. If an employee dies, employers must enter 'D' in the designated box and send all four parts of the P45 to their HMRC office immediately. This is a crucial step for the correct handling of the deceased employee’s tax affairs.

Overall, the P45 is an essential document that facilitates the smooth transition between employers for employees from a tax perspective. Both employers and employees should handle it with care to ensure compliance with tax regulations and to safeguard the employee's tax position.

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