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P45 Part 1 |
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Details of employee leaving work |
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Copy for HM Revenue & Customs |
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File your employee's P45 online at www.hmrc.gov.uk |
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Use capital letters when completing this form |
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Employer PAYE reference |
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Student Loan deductions |
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1 |
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5 |
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Office number |
Reference number |
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Enter 'Y' if Student Loan deduction is due to be made |
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/ |
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Tax Code at leaving date |
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6 |
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2 |
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Employee's National Insurance number |
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If week 1 or month 1 applies, enter 'X' in the box below. |
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Title – enter MR, MRS, MISS, MS |
or other title |
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3 |
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Week 1/Month 1 |
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Last entries on P11 Deductions Working Sheet. |
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7 |
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Surname or family name |
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Complete only if Tax Code is cumulative. Make no entry |
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if week 1 or month 1 applies, go straight to box 8. |
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Week number |
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Month number |
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First or given name(s) |
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Total pay to date |
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£ |
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• |
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4 |
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Leaving date DD MM YYYY |
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Total tax to date |
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£ |
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• |
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Employee’s private address |
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8 |
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This employment pay and tax. Leave blank if the Tax Code |
12 |
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is cumulative and the amounts are the same as box 7. |
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Total pay in this employment |
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£ |
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• |
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Total tax in this employment |
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Postcode |
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£ |
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• |
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Works number/Payroll number and Department or branch |
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9 |
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(if any) |
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13 |
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I certify that the details entered in items 1 to 11 on |
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this form are correct. |
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Employer name and address |
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Gender. Enter ‘X’ in the appropriate box |
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10 |
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Male |
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Female |
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Date of birth DD MM YYYY |
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11 |
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Postcode |
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Date DD MM YYYY |
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When an employee dies. If the employee has died |
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14 |
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enter 'D' in the box and send all four parts of this |
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form to your HMRC office immediately. |
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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
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Employer PAYE reference |
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Student Loan deductions |
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1 |
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5 |
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Office number |
Reference number |
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Student Loan deductions to continue |
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/ |
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Tax Code at leaving date |
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6 |
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2 |
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Employee's National Insurance number |
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If week 1 or month 1 applies, enter 'X' in the box below. |
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Title – enter MR, MRS, MISS, MS |
or other title |
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3 |
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Week 1/Month 1 |
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Last entries on P11 Deductions Working Sheet. |
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7 |
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Surname or family name |
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Complete only if Tax Code is cumulative. If there is an ‘X’ |
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at box 6 there will be no entries here. |
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Week number |
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Month number |
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First or given name(s) |
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Total pay to date |
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£ |
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• |
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4 |
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Leaving date DD MM YYYY |
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Total tax to date |
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£ |
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• |
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Employee’s private address |
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8 |
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This employment pay and tax. If no entry here, the amounts |
12 |
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are those shown at box 7. |
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Total pay in this employment |
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• |
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Total tax in this employment |
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Postcode |
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£ |
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Works number/Payroll number and Department or branch |
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9 |
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(if any) |
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13 |
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I certify that the details entered in items 1 to 11 on |
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this form are correct. |
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Employer name and address |
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Gender. Enter ‘X’ in the appropriate box |
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Male |
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Female |
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Date of birth DD MM YYYY |
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11 |
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Postcode |
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Date DD MM YYYY |
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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
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 |
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P45 Part 3 |
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New employee details |
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For completion by new employer |
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File your employee's P45 online at www.hmrc.gov.uk |
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Use capital letters when completing this form |
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Employer PAYE reference |
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Student Loan deductions |
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1 |
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5 |
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Office number Reference number |
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Student Loan deductions to continue |
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/ |
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6 |
Tax Code at leaving date |
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2 |
Employee's National Insurance number |
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If week 1 or month 1 applies, enter 'X' in the box below. |
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Title – enter MR, MRS, MISS, MS or other title |
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3 |
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Week 1/Month 1 |
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Last entries on P11 Deductions Working Sheet. |
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7 |
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Surname or family name |
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Complete only if Tax Code is cumulative. If there is an ‘X’ |
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at box 6, there will be no entries here. |
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Week number |
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Month number |
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First or given name(s) |
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Total pay to date |
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£ |
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• |
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4 |
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Leaving date DD MM YYYY |
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Total tax to date |
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£ |
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• |
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To the new employer Complete boxes 8 to 18 and send P45 Part 3 only to your HMRC office immediately.
Employee's private address
Postcode
16Gender. Enter ‘X’ in the appropriate box
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 |