P45 Explained — What It Is, When You Get It & What to Do (UK)

The P45 is an important document when you leave a job. Here’s everything you need to know about getting one and using it correctly.

What Is a P45?

Feature	Details
Official name	Details of employee leaving work
Issued by	Your employer when you leave
Purpose	Transfer your tax information to new employer
Parts	4 parts — each goes somewhere different

What Information Your P45 Contains

Key Details

Section	Information
Your name	Full name as registered
National Insurance number	Your NI number
Leaving date	Your last day of employment
PAYE reference	Employer’s tax reference
Tax code	Your code at leaving
Total pay this tax year	Earnings 6 April to leaving date
Tax deducted this tax year	Tax paid to HMRC
Week 1/Month 1 indicator	If applicable

Example P45 Figures

Box	Example
Employee’s name	Jane Smith
NI number	AB 12 34 56 C
Leaving date	15 July 2026
Tax code	1257L
Pay to date	£12,000
Tax deducted	£1,500

The Four Parts of a P45

Who Gets Each Part

Part	Who Receives It	Purpose
Part 1	HMRC (from employer)	Official record
Part 1A	You (keep)	Your records
Part 2	New employer	To set up tax
Part 3	New employer	To set up tax

What to Do With Your P45

Your Situation	What to Do
Starting new job	Give Parts 2 & 3 to new employer
Claiming benefits	Give to DWP/job centre
Not working	Keep safe
Self-employed	Keep for tax return

When You Should Receive Your P45

Timing

Expectation	Details
Ideally	On your last day
Acceptable	Within a few days after leaving
Unreasonable	Weeks/months later

Your Employer’s Obligation

Employers must provide a P45 when employment ends. There’s no specific number of days in law, but delay is not acceptable.

What to Do If You Don’t Get a P45

Step 1: Ask Your Employer

Action	Method
Request formally	Email or letter
Set deadline	“Please provide by [date]”
Keep records	Save copies of requests

Step 2: Contact HMRC

If employer refuses or has closed down:

Contact	HMRC Employer Helpline
Phone	0300 200 3200
Online	Through Personal Tax Account
What HMRC can do	Verify your earnings and tax

Step 3: New Employer Can Proceed Without It

Your new employer can use:

• Starter Checklist (previously P46)
• You complete this online or on paper
• They use it to set up your tax

Starting a New Job Without a P45

Using the Starter Checklist

Situation	What to Tell New Employer
First job ever	Statement A
Only job this year	Statement A
Other job too	Statement B
Had job, receiving benefits	Statement C
Had job, not receiving benefits	Statement B

Impact on Your Tax

Scenario	Tax Treatment
Provide P45	Correct tax from day one
No P45, starter checklist	May be emergency taxed initially
Sorted later	Refund if overpaid

Emergency Tax Without P45

What Happens

If your new employer doesn’t have your P45 and chooses emergency tax:

Effect	Details
Standard allowance	Basic personal allowance given
May pay more tax	If earnings high
May pay less tax	If you’ve not used allowance
Corrected later	HMRC adjusts your code

How Long Until Corrected

Timeline	What Happens
Weeks 1-4	May be on emergency code
After 4-8 weeks	HMRC usually corrects code
Refund	Through payroll or at year end

P45 When Claiming Benefits

Jobseeker’s Allowance or Universal Credit

Requirement	Details
Provide P45	Parts 2 & 3 to Jobcentre Plus
Or	They can access HMRC records
Purpose	Calculate any benefits due

Other Benefits

• DWP may request P45 for various claims
• Helps confirm employment ended
• Shows income for means testing

Multiple Jobs in Same Tax Year

Scenario: Leave Job A, Start Job B

Step	Action
Leave Job A	Receive P45
Start Job B	Give P45 to Job B
Job B payroll	Uses P45 info for tax
Continuous tax calculation	No gap in records

Scenario: Multiple Job Changes

Employment	Document
Job A → Job B	P45 from A to B
Job B → Job C	P45 from B to C
End of tax year	P60 from final employer

Checking Your P45 Is Correct

What to Verify

Check	Ensure
Personal details	Name and NI number correct
Leaving date	Matches your actual last day
Pay figure	Matches payslips to that date
Tax figure	Matches payslip cumulative tax
Tax code	Same as recent payslips

If You Find an Error

1. Contact former employer immediately
2. Request correction
3. Don’t give incorrect P45 to new employer
4. Get issue resolved first

P45 vs Other Documents

Comparison

Document	When Issued	What It Shows
P45	When leaving job	Pay and tax to leaving date
P60	End of tax year	Full tax year pay and tax
Payslip	Each pay period	That period’s pay
P11D	After tax year	Benefits in kind

Lost Your P45

Options

Option	Process
Ask former employer	Request duplicate (not required)
Starter checklist	For new employer
HMRC records	Verify via Personal Tax Account
Payslips	Show cumulative figures

Your New Employer Can Manage

Even without P45, your new employer can:

• Use starter checklist
• Start you on appropriate code
• HMRC will provide correct info soon

P45 for Self-Employment

If You Become Self-Employed

Action	Why
Keep your P45	Record of employed earnings
Use for self assessment	Declare employed income
HMRC already has info	But P45 confirms accuracy

Digital P45s

Increasingly Common

Delivery	Validity
Paper	Valid
PDF via email	Valid
Online portal	Valid
Must show all parts	All formats accepted

Employer Obligations

What Employers Must Do

Obligation	Requirement
Provide P45	To all leaving employees
Send Part 1	To HMRC
Give 1A, 2, 3	To employee
Accurate information	Correct figures

Failure to Provide P45

Consequence	For Employer
HMRC interest	May investigate
Employee complaint	Can report to HMRC
Tribunal	If part of wider issues

Summary

Key Point	Remember
What it is	Leave document showing pay and tax
When you get it	On or shortly after leaving
What to do	Give Parts 2 & 3 to new employer
No P45	New employer uses starter checklist
Keep Part 1A	For your records
Problems	Contact HMRC if employer won’t provide