WebLearn
Homepage ↝ Blank P 45 It Form
Contents

The P45 form is an important document that assists both employers and employees during a transition of employment. When an employee leaves a job, the employer must complete this form to summarize key financial information related to the individual's work and tax contributions. The P45 is divided into several parts: Part 1 is sent to HM Revenue & Customs (HMRC), while Parts 1A, 2, and 3 are retained by the employee and the new employer. This form captures crucial details such as the employee’s National Insurance number, tax code at the time of leaving, total pay to date, and the total tax deducted. If the employee has a student loan, this information must be noted as well. It is essential for new employers to receive Parts 2 and 3 to ensure proper tax deductions based on the tax code of the previous employment. Additionally, the P45 serves as a reference for employees if they need to claim tax refunds or support benefits after leaving a job. Accurate completion and prompt submission of the P45 form can help prevent potential tax complications for both employees and employers.

Sample - P 45 It Form

P45 Part 1
Details of employee leaving work
Copy for HM Revenue & Customs
P45(Manual) Part 1
HMRC 04/08
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
4
3
2
/
1
Student Loan deductions
Enter 'Y' if Student Loan deduction is due to be made
Tax Code at leaving date
If week 1 or month 1 applies, enter 'X' in the box below.
Week 1/Month 1
Last entries on P11 Deductions Working Sheet.
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
Total pay to date
Total tax to date
£
•
£
•
7
6
5
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
Works number/Payroll number and Department or branch
(if any)
Gender. Enter ‘X’ in the appropriate box
Male Female
Date of birth DD MM YYYY
11
10
9
£
•
£
•
8
Employee’s private address
Postcode
I certify that the details entered in items 1 to 11 on
this form are correct.
Employer name and address
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.
14
13
12
File your employee's P45 online at www.hmrc.gov.uk Use capital letters when completing this form
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 Part 1A
Details of employee leaving work
Copy for employee
P45(Manual) Part 1A HMRC 04/08
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.
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
4
3
2
/
1
Student Loan deductions
Student Loan deductions to continue
Tax Code at leaving date
If week 1 or month 1 applies, enter 'X' in the box below.
Week 1/Month 1
Last 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
£
•
£
•
7
6
5
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
Works number/Payroll number and Department or branch
(if any)
Gender. Enter ‘X’ in the appropriate box
Male Female
Date of birth DD MM YYYY
11
10
9
£
•
£
•
8
Employee’s private address
Postcode
I certify that the details entered in items 1 to 11 on
this form are correct.
Employer name and address
Postcode
Date DD MM YYYY
13
12
P45 Part 2
Details of employee leaving work
Copy for new employer
P45(Manual) Part 2 HMRC 04/08
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
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
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?
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.
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
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.
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
4
3
2
/
1
Student Loan deductions
Student Loan deductions to continue
Tax Code at leaving date
If week 1 or month 1 applies, enter 'X' in the box below.
Week 1/Month 1
Last 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
£
•
£
•
7
6
5
P45 Part 3
New employee details
For completion by new employer
P45(Manual) Part 3 HMRC 04/08
New employer PAYE reference
Office number Reference number
Date new employment started DD MM YYYY
Works number/Payroll number and Department or branch
(if any)
Enter 'P' here if employee will not be paid by you
between the date employment began and the
next 5 April.
Enter 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
If 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.
New employee's job title or job description
14
£
•
13
12
11
10
9
/
8
Employee's private address
Postcode
Gender. Enter ‘X’ in the appropriate box
Male Female
Date of birth DD MM YYYY
Declaration
I have prepared a P11 Deductions Working Sheet
in accordance with the details above.
Employer name and address
Postcode
Date DD MM YYYY
18
17
16
15
To the new employer Complete boxes 8 to 18 and send P45 Part 3 only to your HMRC office immediately.
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
4
3
2
/
1
Student Loan deductions
Student Loan deductions to continue
Tax Code at leaving date
If week 1 or month 1 applies, enter 'X' in the box below.
Week 1/Month 1
Last 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
£
•
£
•
7
6
5
File your employee's P45 online at www.hmrc.gov.uk Use capital letters when completing this form
Click for PDF

Form Information

Fact Name Description
Purpose of the P45 Form The P45 form is an official document issued when an employee leaves a job. It provides necessary details about the employee’s earnings and taxes paid up to the departure date, assisting both the employee and the new employer in managing tax obligations.
Parts of the P45 The P45 is divided into three parts: Part 1 is for HM Revenue & Customs, Part 1A is for the employee, and Part 2 is for the new employer. This structure allows the document to serve multiple purposes related to tax management.
Relevant Legislation The use and requirements surrounding the P45 form are governed by UK tax laws under the Income Tax (Earnings and Pensions) Act 2003. It's essential for the completion and distribution of the form to comply with these regulations.
Completion Instructions Employers must fill out the P45 carefully, ensuring that details like the employee’s National Insurance number and employment dates are correct. Clear entries help in avoiding delays or errors in tax calculations.
Submission Process Upon completion, the employer submits Part 1 of the P45 to HM Revenue & Customs immediately and provides Parts 1A, 2, and 3 to the employee. Timeliness is key to ensuring that tax records are accurate and up to date.

Detailed Guide for Filling Out P 45 It

Filling out the P45 It form requires careful attention to detail, as the information needs to be accurate for processing. After completing the form, ensure that you handle its copies appropriately. Following these steps will guide you through the process.

  1. Obtain the P45 It form and make sure you have the necessary information ready.
  2. In Part 1 of the form, fill in your employer's PAYE reference and office number.
  3. Enter the employee's National Insurance number and Title (MR, MRS, MISS, MS, etc.).
  4. Provide the surname or family name followed by the first or given name(s).
  5. Fill in the leaving date in the format DD MM YYYY.
  6. Indicate if Student Loan deductions apply by entering 'Y' if they do.
  7. Complete sections for total pay to date and total tax to date.
  8. Write down the total pay in this employment and the total tax in this employment.
  9. Provide the employee’s private address and postcode.
  10. Enter the works number or payroll number if applicable.
  11. Indicate the gender by marking the appropriate box.
  12. Provide the date of birth in the format DD MM YYYY.
  13. Certify that all details are correct by signing and dating the form.
  14. Once completed, send Part 1 to HM Revenue & Customs and retain the other parts for the employee.
  15. Hand over Parts 1A, 2, and 3 to the employee upon their leaving.

Obtain Answers on P 45 It

  1. What is the P45 form?

    The P45 form is an important document that employers provide to employees when they leave a job. It contains details about the employee’s income tax and National Insurance contributions. Specifically, it shows how much the employee earned and paid in taxes in that employment. The information in the P45 is crucial for both the employee’s tax records and for their new employer to determine the correct tax code moving forward.

  2. What parts does the P45 form include?

    The P45 is divided into three parts:

    • Part 1: This is sent to HM Revenue & Customs (HMRC) by the employer.
    • Part 1A: This part is given to the employee and should be kept safe for future reference, especially for tax return purposes.
    • Part 2 & 3: These sections should be given to your new employer to ensure they have all the necessary information for your new job.

  3. When should an employer issue a P45?

    An employer must issue a P45 when an employee leaves their job, regardless of the reason for leaving, whether it’s voluntary or involuntary. This form should be completed immediately and provided to the employee on their last working day.

  4. What should I do if I do not receive my P45?

    If you do not receive your P45 after leaving a job, you should contact your former employer directly. It's essential to get this form, as you will need it for your tax records and when starting a new job. You may also need to inform HMRC if you continue to face difficulties obtaining it.

  5. What information is included in the P45?

    A P45 contains several key details about your employment, including:

    • Your National Insurance number
    • Your tax code at the point of leaving
    • Your total pay and tax deducted while at the employment
    • Important dates, like your leaving date

  6. How can I use my P45 if I start a new job?

    When you start a new job, it's crucial to present your P45 to your new employer. This ensures that they can assess the proper tax code to use and helps avoid any emergency tax deductions. Keep your P45 handy, as it may be necessary for your tax return or any future reference.

  7. What happens if I lose my P45?

    If you misplace your P45, don’t panic! You can request a replacement from your previous employer. They may be able to provide you with the necessary information for tax purposes. Alternatively, you can also contact HMRC for assistance regarding your tax adjustments if needed.

  8. Are there any specific items I should check for accuracy on the P45?

    Absolutely! When you receive your P45, it's essential to check that your name, National Insurance number, leaving date, and tax details are correct. Any discrepancies should be reported to your employer or HMRC immediately to prevent issues with your tax records.

  9. Can I claim a tax refund using the P45?

    Yes, you can potentially claim a tax refund if too much tax was deducted while you were employed. The P45 serves as proof of your earnings and taxes paid. You can submit this form to HMRC along with a refund request, particularly if you haven't started a new job or if you believe you overpaid tax.

  10. What should I do if I worked under an emergency tax code?

    If you were placed on an emergency tax code, your P45 can help resolve any overpayment of tax. Present your P45 to your new employer as soon as possible so they can adjust your tax code accordingly and prevent further issues with deductions.

Common mistakes

Filling out a P45 form may seem straightforward, but there are seven common mistakes that can lead to complications for both employees and employers. Understanding these pitfalls can save time and ensure compliance with tax regulations.

One mistake occurs when individuals fail to use capital letters as instructed. The P45 requires clear presentation of data such as names and addresses. Not adhering to this instruction can result in misinterpretation by tax authorities. A sloppy form can slow down processing times and lead to potential issues in tax records.

Another common error involves incorrect referencing of the employee’s PAYE reference and National Insurance number. These numbers are crucial for accurate tax reporting. A simple typo can create discrepancies, making it difficult for HM Revenue & Customs (HMRC) to associate the tax details with the correct individual.

Some individuals overlook the importance of completing all relevant sections. For example, neglecting to fill out the tax code or failing to indicate if a Student Loan deduction applies can result in the wrong tax treatment. In some cases, not addressing these factors could even lead to an employee being taxed incorrectly under the emergency tax code.

People frequently make mistakes when entering the leaving date. This date should be precise—an error could lead to confusion about when an individual officially stopped working. If there is uncertainty surrounding the leaving date, it can spawn issues in calculating tax entitlements or liabilities.

A further mistake happens when the employment pay and tax figures are mistakenly left blank or duplicated incorrectly. The P45 form requires entering total pay and total tax amounts accurately. Failing to provide these figures can delay tax processing, leaving individuals uncertain about their tax status.

Many individuals also forget to sign the certification section of the form. This signature confirms that the information completed is correct. Without this certification, the entire form may be considered invalid, leading to additional work for both the employer and the employee to rectify the situation.

Lastly, some individuals do not keep the employee's copy of the P45 secure. This document is essential for tax returns and for clarity regarding an individual's employment history. Losing it can complicate matters when filing taxes or when starting a new job.

Avoiding these common mistakes can make the process of completing a P45 much smoother. By carefully reviewing all entries before submission, individuals can ensure that they meet all requirements and maintain compliance with tax regulations.

Documents used along the form

The P45 form is an important document for employees leaving a job in the UK. Several other forms and documents often accompany the P45, each serving a specific purpose in the transition from one job to the next. Here is a brief overview of these related documents.

  • P60: This form summarizes an employee's total pay and deductions for the tax year. It is issued by the employer at the end of each tax year and is necessary for tax returns and claims for tax credits.
  • P50: If someone has stopped working and wants to claim a tax refund, they will need to complete this form. It helps individuals get back money they may have overpaid to HMRC in taxes after leaving a job.
  • P85: This document is for employees who are leaving the UK and going abroad. It helps them inform HMRC about their departure and can assist in claiming tax refunds if applicable.
  • P11D: This form is used to report benefits and expenses that the employer provided to the employee during the tax year. It is important for determining the overall tax liability and is completed by the employer for their employees.

Understanding these forms can simplify the process of transitioning between jobs or dealing with tax matters. Each document plays a role in ensuring that employees stay compliant and informed regarding their taxation and benefits after leaving an employer.

Similar forms

The P45 IT form, commonly used in the UK, serves as an important document when an employee leaves a job. Its role is similar to several other forms that collect tax and employment information. Here are four documents that share similarities with the P45 IT form:

  • The P60 Form: This document provides a summary of an employee’s earnings and the tax paid during a tax year. Like the P45, the P60 confirms details about employment and taxes but is issued at the end of the year rather than at the time of leaving a job.
  • The P11D Form: While the P45 focuses on income and tax upon leaving, the P11D details benefits and expenses provided to employees. Both forms report financial information related to employment, helping individuals manage their tax obligations.
  • The P85 Form: This form is used when someone is leaving the UK to live or work abroad. Similar to the P45, it helps gather employment and tax details; however, it serves a different purpose in managing tax for those relocating internationally.
  • The Form W-2: Used in the United States, the W-2 reports an employee’s annual wages and the taxes withheld. While it functions in a different context, both the W-2 and P45 serve to summarize earnings and taxes at the end of employment or the tax year.

Understanding these documents can help individuals navigate their tax responsibilities and ensure they have the necessary information for future employment or tax-related matters.

Dos and Don'ts

Seven Things to Do and Not to Do When Completing the P45 IT Form

  • Use capital letters to ensure clarity on the form.
  • Check that all the details entered are accurate before submission.
  • Provide the correct PAYE reference of the employer.
  • Complete all relevant sections, including tax codes and student loan deductions, if applicable.
  • Keep a copy of the completed form for record-keeping purposes.
  • Ensure the employee's National Insurance number is entered correctly.
  • File the form promptly with HM Revenue & Customs after completing it.
  • Avoid altering any information on the form once it has been filled out.
  • Do not leave any sections blank that need to be completed.
  • Do not forget to certify the details entered are correct before submitting.
  • Do not mishandle the form; keep it safe and secure.
  • Do not ignore deadlines for submitting the form to prevent issues with tax deductions.
  • Do not input information that is not applicable, such as not marking 'X' for week 1/month 1 if it does not apply.
  • Refrain from making assumptions; follow the guidelines provided in the form.

Misconceptions

Here are some common misconceptions about the P45 form and explanations to clarify them.

  • The P45 is only for employees leaving their job. In fact, it is used for employees leaving work or transitioning to a new job.
  • It is unnecessary to keep a copy of the P45. Employees should keep Part 1A safe, as it may be needed for tax returns or future references.
  • The P45 is not important for new employers. New employers must complete and file the P45 to ensure the employee is taxed correctly.
  • Filling out the P45 is optional. Completing the P45 is mandatory for accurate tax handling when an employee leaves.
  • The P45 can be completed at any time. It should be filled out immediately after an employee leaves to avoid delays in processing tax information.
  • Having “Week 1” or “Month 1” tax codes means an employee will always pay higher taxes. These codes indicate a specific method of calculating tax, which may not always result in higher deductions.
  • Employers can change the information on the P45. Employers must ensure the information is accurate; alterations should not be made unless corrected appropriately.
  • The P45 involves a complicated process. While there are specific steps to follow, the process is designed to be straightforward when done correctly.
  • Students do not need a P45 if they leave a job. Students should obtain a P45 just like any other employee to manage tax and student loan repayments effectively.
  • You can get additional copies of the P45 if necessary. Only one copy of each part is issued, and lost copies cannot be replaced, so it is crucial to keep it safe.

Key takeaways

  • The P45 form is essential when an employee leaves a job; it contains crucial information regarding their pay, tax, and National Insurance contributions.

  • Employers must complete the P45 form diligently, ensuring all details are correct. Mistakes can lead to tax issues for both the employer and the departing employee.

  • Employees should retain Part 1A of the P45 securely, as it might be needed for tax returns or when claiming benefits.

  • New employers should be careful to check the P45 and follow the instructions to ensure proper tax deductions, preventing issues like over-payment or under-payment of taxes.

  • If the employee is leaving to go abroad or is not working, they can claim a tax refund by submitting the appropriate HMRC forms, such as the P50 or P85.

Different PDF Forms

Buyers Order Template - The form emphasizes that the dealer disclaims all implied warranties regarding the vehicle's condition.

Difference Between Formal and Informal Marriage - Applicants must indicate their current marital status, confirming they are not married to anyone else.