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Download P 45 It Form in PDF

The P45 It form is a crucial document issued when an employee leaves their job, detailing their earnings and tax contributions up to their departure date. This form is divided into several parts, each serving a specific purpose for the employer, employee, and any new employer. To ensure compliance and accuracy, it is essential to fill out the P45 correctly; you can start this process by clicking the button below.

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The P45 It form is an essential document for both employers and employees when an individual leaves a job. It serves multiple purposes, providing crucial information about the employee's pay and tax details up to the point of departure. The form is divided into three parts, each serving a specific function. Part 1 is sent to HM Revenue & Customs (HMRC) by the employer, while Parts 1A, 2, and 3 are given to the employee and the new employer. Important details such as the employee's National Insurance number, tax code, and total pay and tax to date are recorded on the form. It also includes sections for student loan deductions, ensuring that all financial obligations are accurately tracked. Completing the P45 It form correctly is vital, as it helps prevent tax issues for the employee in their new job. Keeping this form safe is important for employees, as they may need it for future tax returns or claims. Understanding the P45 It form can ease the transition to new employment and ensure that all parties fulfill their responsibilities.

Preview - P 45 It Form

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

Document Specifics

Fact Name	Details
Purpose of the P45	The P45 form is used to document an employee's tax and pay details when they leave a job. It provides important information for both the employee and their new employer.
Parts of the P45	The P45 consists of three parts: Part 1 for HM Revenue & Customs, Part 1A for the employee, and Part 2 for the new employer.
Completion Requirements	When filling out the P45, employers must ensure all sections are completed accurately, including the employee's National Insurance number and tax code.
Deadline for Submission	Employers are required to send Part 1 of the P45 to HM Revenue & Customs immediately after an employee leaves.
Student Loan Deductions	The form includes sections to indicate if any student loan deductions are applicable. Employers must check these boxes correctly to ensure proper deductions.
Governing Law	The P45 form is governed by UK tax laws, specifically the Income Tax (Pay As You Earn) Regulations.

P 45 It: Usage Instruction

Completing the P45 form is essential when an employee leaves a job. This form helps ensure that tax and National Insurance contributions are accurately recorded. Follow the steps below to fill out the P45 correctly.

Begin with Part 1 of the P45 form.
Fill in the employer's PAYE reference in box 1.
Enter the office number and reference number in boxes 5 and 6.
Provide the employee's National Insurance number in box 2.
In box 3, indicate the employee's title (MR, MRS, MISS, MS, etc.).
For box 4, enter the employee's surname or family name.
Complete the employee's first or given name(s) in box 7.
Record the leaving date in box 4 using the format DD MM YYYY.
In box 8, input the employee’s private address, including the postcode.
Fill in the total pay to date in box 8 and total tax to date in box 8.
Check the gender box (male or female) in box 10.
Enter the employee's date of birth in box 11 using the format DD MM YYYY.
Sign and date the form in box 13 to certify that the details are correct.
Send Part 1 to HM Revenue & Customs immediately.
Hand Parts 1A, 2, and 3 to the employee upon their departure.

After filling out the P45 form, the employer must ensure that all parts are completed accurately. The employer sends Part 1 to HMRC and gives the remaining parts to the employee. The employee will use this information for their next job or tax return. It is crucial to handle this process promptly to avoid any tax issues for both the employer and the employee.

Learn More on P 45 It

What is the purpose of the P45 form?

The P45 form serves as an official record of an employee's departure from a job in the UK. It provides essential information about the employee's tax status, including their total earnings and tax deductions up to the date of leaving. The form is divided into three parts: Part 1 is sent to HM Revenue & Customs (HMRC), while Parts 1A, 2, and 3 are given to the employee and their new employer. This documentation is crucial for ensuring that the employee is taxed correctly in their next job or when claiming benefits.
How should I complete the P45 form?

Completing the P45 form requires attention to detail. Employers must fill in specific sections, including:
- Employee's personal information, such as their National Insurance number, name, and address.
- Details of the employment, including the leaving date and total pay and tax to date.
- Tax codes and any applicable student loan deductions.
It's important to ensure that all entries are clear and accurate. If the employee's tax code is cumulative, certain fields may be left blank. Once completed, Part 1 should be sent to HMRC immediately, while the remaining parts are handed over to the employee.
What should an employee do with their P45?

Upon receiving their P45, employees should keep Part 1A safe, as it contains vital information that may be needed for tax returns or when starting a new job. Parts 2 and 3 should be provided to the new employer to ensure proper tax deductions. If the employee is claiming benefits, they may need to present the P45 to their local Jobcentre Plus. In case of any discrepancies or if they wish to keep their details confidential, employees can send the form directly to HMRC with a letter explaining their situation.
What happens if an employee dies?

In the unfortunate event of an employee's death, the employer must indicate this on the P45 form by entering 'D' in the designated box. All four parts of the P45 should then be sent to the HMRC office immediately. This ensures that the tax records are updated appropriately and that any necessary arrangements regarding tax refunds or deductions are handled correctly.

Common mistakes

Filling out the P45 form accurately is crucial for both employers and employees. However, there are common mistakes that people make when completing this form. Understanding these errors can help ensure that the process goes smoothly.

One frequent mistake is failing to use capital letters when filling out the form. The instructions clearly state that capital letters should be used. Not adhering to this guideline can lead to confusion and potential errors in processing the information.

Another common error is neglecting to enter the correct PAYE reference number. This number is essential for identifying the employer in the HM Revenue & Customs system. If this information is incorrect or missing, it may delay the processing of the employee’s tax records.

Many individuals also forget to include the employee's National Insurance number. This number is vital for tracking contributions and ensuring that the employee's tax records are accurate. Omitting it can lead to complications in the future.

Some people mistakenly enter 'X' in the week 1 or month 1 box when it does not apply. This box should only be marked if the employee is on a week 1 or month 1 tax code. Incorrectly marking this box can result in the wrong tax being deducted.

Additionally, failing to provide the correct leaving date is a significant oversight. The leaving date must be accurate, as it affects the tax calculations and the employee's records. An incorrect date can lead to issues with tax refunds or liabilities.

Another common mistake involves not certifying the details entered on the form. The certification statement at the end of the form is crucial. Without it, the form may be considered incomplete, and this can cause problems for both the employer and the employee.

Lastly, many forget to keep a copy of the P45 for their records. It is important for employees to retain their copy, as they may need it for future tax returns or when starting a new job. Not having this document can complicate matters when dealing with HMRC.

By being aware of these common mistakes, individuals can fill out the P45 form more accurately, ensuring a smoother transition for both employers and employees.

Documents used along the form

The P45 form is an essential document for employees leaving a job, but it often goes hand-in-hand with several other important forms and documents. Each of these documents serves a specific purpose, whether it's for tax purposes, benefits, or new employment. Here’s a list of some common forms you might encounter alongside the P45.

P60: This document summarizes an employee's total pay and deductions for the entire tax year. It is essential for filing tax returns and can be used to claim tax refunds.
P50: If you have stopped working and want to claim a tax refund, this form allows you to request your tax back from HM Revenue & Customs (HMRC).
P85: For those leaving the UK to work abroad, this form informs HMRC of your departure and can help you manage your tax situation while overseas.
P11D: This document details any benefits or expenses that an employee has received from their employer. It’s important for tax calculations and reporting.
Jobseeker's Allowance Claim Form: If you are claiming unemployment benefits, this form is necessary to apply for financial support after leaving a job.
Tax Return: Individuals may need to complete a tax return to report their income and pay any additional taxes owed, especially if they have multiple income sources.
New Employer's Tax Code Notification: This document informs a new employer of the correct tax code to use for a new employee, ensuring that the right amount of tax is deducted from their pay.
Self-Employment Registration Form: If you’re transitioning to self-employment, this form registers you with HMRC and ensures compliance with tax obligations.

Understanding these documents can help make the transition smoother when leaving a job. Each form plays a role in ensuring that tax obligations are met and that employees can access benefits or new employment opportunities without unnecessary complications.

Similar forms

The P60 form is a summary of an employee's total pay and deductions for the tax year. It is issued by the employer at the end of the tax year and provides crucial information for tax purposes. Like the P45, it includes details such as the employee's National Insurance number, total pay, and total tax deducted. However, the P60 is used when an employee has completed a full tax year with the same employer, while the P45 is issued when an employee leaves a job.

The P11D form is used to report benefits and expenses provided to employees. Employers must submit this form to HMRC for employees who receive non-cash benefits. Similar to the P45, it includes the employee's details and is submitted to HMRC. However, the P11D focuses on benefits rather than earnings and tax deductions, making it essential for understanding an employee's overall compensation package.

The P46 form is used when an employee starts a new job but does not have a P45. This form helps employers determine the correct tax code for new employees. Like the P45, it collects personal information such as the employee's name and National Insurance number. However, the P46 is specifically for new hires without prior employment documentation, while the P45 is for those who have left a job.

The P85 form is for individuals leaving the UK to claim a tax refund. It collects information similar to the P45, including personal details and tax information. Both forms are used to communicate with HMRC about an individual's tax status. The key difference is that the P85 is specifically for those leaving the country, whereas the P45 is for those leaving a job.

The P60U form is a simplified version of the P60, used for employees who do not receive a full P60. It provides a summary of pay and tax deductions for those with multiple employments. Similar to the P45, it includes essential details but is specifically designed for individuals with unique tax situations, making it a complementary document to the P45.

The P2 form is a notice of coding that informs employees about their tax code and how it affects their pay. It is similar to the P45 in that it contains tax-related information. However, the P2 is issued to employees to explain their tax situation, while the P45 is issued upon leaving a job, detailing pay and tax up to that point.

The P14 form is used to report an employee's pay and deductions at the end of the tax year. It is similar to the P45 in that it provides a summary of earnings and tax deductions. However, the P14 is submitted to HMRC by the employer for all employees, while the P45 is specifically for those who have left the company.

The P60C form is issued to employees who have received a tax refund. It provides a summary of earnings and tax paid, similar to the P60 and P45. The primary difference is that the P60C is specifically for those who have received a refund, while the P45 is for those who have left a job.

The P11 form is a record of an employee's pay and deductions for the current tax year. It is similar to the P45 in that it provides detailed information about earnings and tax. However, the P11 is used throughout the year for ongoing payroll processing, while the P45 is a final record issued when employment ends.

Dos and Don'ts

When filling out the P45 form, there are specific actions to take and avoid to ensure accuracy and compliance. Below is a list of things to do and not do:

Use capital letters when completing the form to enhance clarity.
Ensure accuracy in all details, particularly the PAYE reference and National Insurance number.
Enter the correct tax code at the leaving date to prevent issues with tax deductions.
Include the employee's full name as it appears on official documents.
Send Part 1 to HM Revenue & Customs immediately after completion.
Hand Parts 1A, 2, and 3 to the employee upon their departure.
Certify that all information entered is correct by signing where indicated.

Do not leave any fields blank unless specifically instructed to do so.
Avoid using informal names or nicknames; use the employee’s legal name.
Do not alter any part of the form after it has been completed.
Refrain from submitting incomplete forms to HMRC.
Do not forget to include the leaving date in the correct format.
Do not neglect to provide the employee with their copies of the form.
Do not mix up the different parts of the P45; keep them organized.

Misconceptions

Understanding the P45 form is essential for both employees and employers. However, several misconceptions can lead to confusion. Here are six common misunderstandings:

The P45 is only needed for tax purposes. Many believe that the P45 is solely for tax reasons. In reality, it is also crucial for tracking employment history and ensuring the correct tax code is applied in future jobs.
Employees do not need to keep their P45. Some individuals think they can discard the P45 once they receive it. This is unwise, as the P45 contains important information that may be required for future tax returns or employment verification.
The P45 is automatically sent to the employee. There is a misconception that employers automatically send the P45 to employees upon leaving. In fact, it is the employer's responsibility to provide the P45 directly to the employee on their last day of work.
The P45 is only for full-time employees. Many assume that only full-time employees receive a P45. However, any employee who leaves a job, regardless of their hours or contract type, is entitled to a P45.
Filling out the P45 is optional for employers. Some employers may think completing the P45 is not mandatory. This is incorrect; employers are legally required to fill out and provide this form to employees when they leave.
The P45 is the same as the P60. There is often confusion between the P45 and P60 forms. While both relate to tax, the P45 is issued when an employee leaves a job, whereas the P60 summarizes an employee’s total pay and tax for the year.

By addressing these misconceptions, both employees and employers can navigate the process of employment transitions more smoothly and with greater confidence.

Key takeaways

The P45 form is divided into three parts, with each part serving a specific purpose. Part 1 is for HM Revenue & Customs (HMRC), Part 1A is for the employee, and Parts 2 and 3 are for the new employer.
When completing the P45 form, it is essential to use capital letters and ensure that all details are accurate. This includes the employee's name, National Insurance number, and tax code.
Employees should keep Part 1A safe, as it may be needed for tax returns or to claim any tax refunds. Copies of this part are not available.
New employers must check the P45 details and complete the necessary sections before submitting it to HMRC. This helps ensure that the employee is taxed correctly and avoids issues with emergency tax codes.

Download P 45 It Form in PDF

Preview - P 45 It Form

Document Specifics

P 45 It: Usage Instruction

Learn More on P 45 It

What is the purpose of the P45 form?

How should I complete the P45 form?

What should an employee do with their P45?

What happens if an employee dies?

Common mistakes

Documents used along the form

Similar forms

Dos and Don'ts

Misconceptions

Key takeaways