What Is a P45 and What to Do If You Don't Receive One?
A P45 is a tax document issued by your employer when you leave a job. It records your earnings and the income tax deducted from the start of the tax year to your leaving date. You need it to start a new job, claim benefits, or to complete your Self-Assessment tax return if you have one.
What a P45 Contains
Your P45 shows: your PAYE reference number; your National Insurance number; your leaving date; your total pay from this employment from 6 April to your leaving date; total income tax deducted; the tax code that was in use when you left; whether you were on a non-cumulative (week 1/month 1) tax code.
Parts of the P45
A P45 historically had four parts: Part 1 was sent by your employer directly to HMRC; Parts 1A, 2, and 3 went to you. Parts 2 and 3 were given to your new employer to set up your PAYE correctly — Part 3 was sent by the new employer to HMRC, and Part 2 you kept. Today, most P45s are issued digitally and the information is submitted electronically through RTI, though the physical form or PDF may still be issued.
Using Your P45 in a New Job
Give your P45 to your new employer as soon as possible so they can apply the correct tax code from your first payday. Without a P45, your employer will use a starter checklist and may place you on an emergency tax code, potentially deducting too much or too little tax. The sooner you provide the P45, the more accurate your PAYE deductions will be throughout the year.
If Your Employer Doesn't Give You a P45
Employers are legally required to give you a P45 when you leave. If you do not receive one, first ask your employer or their payroll department — it may simply have been delayed. If the employer refuses or you cannot contact them, you can request the information directly from HMRC (0300 200 3300) or via your Personal Tax Account at gov.uk/personal-tax-account. HMRC receives FPS submissions from employers in real time, so they should have the relevant pay and tax information.
Starting a New Job Without a P45
If you cannot get a P45 in time, complete a new starter checklist (sometimes called a Starter Declaration) with your new employer. This tells them whether you have another job, whether you have been receiving benefits, and confirms which statement applies to your tax position. Choose the wrong statement and you may end up on the wrong tax code — but it can always be corrected later.
P45 for Benefits Claims
If you become unemployed, your P45 will be needed when claiming Universal Credit or other means-tested benefits. DWP will use it to verify your income and ensure any benefit entitlement is correctly calculated from your leaving date.
