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Free P 45 It PDF Form

The P45 form is a crucial document in the United Kingdom that details an employee's departure from work, including their final pay and taxes deducted by the employer. It serves multiple purposes: HM Revenue & Customs (HMRC) uses it to ensure the correct tax amount is accounted for, and it assists employees in transitioning to new employment or claiming unemployment benefits without tax discrepancies. Comprising several parts, it offers comprehensive information, from personal and employment details to specific earnings and deductions during the employment period.

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Article Guide

In the landscape of employment transitions within the UK, the P45 form emerges as a crucial document, framing the final financial interactions between employers and departing employees. This form facilitates a smooth transition for individuals moving between jobs, ensuring that accurate tax deductions are communicated and adhered to by both the leaving and the gaining employers. Designed meticulously with sections for completion by the leaving employer, the employee, and the new employer, it serves a trifecta of purposes: documenting final pay and taxes, enabling the new employer to continue accurate tax deductions, and assisting the individual in maintaining seamless tax affairs during transitions. The form is divided into distinct parts, including Part 1 for HM Revenue & Customs, Part 1A for the employee as a record, Part 2 for the new employer, and Part 3 for further details required by the new employer. It also accounts for special circumstances, such as student loan deductions and instructions for those leaving the country or becoming self-employed. The P45 form, therefore, stands as a linchpin in the UK’s employment and tax reporting infrastructure, embedding itself as a critical tool for workforce mobility and financial integrity.

Sample - 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 Form

File Specs

Fact Name	Description
Form Purpose	The P45 form is used in the UK to detail an employee's departure from work and is issued by the employer when someone leaves a job.
Form Sections	It consists of four parts: Part 1 is for HM Revenue & Customs (HMRC), Parts 1A, 2, and 3 are for the employee, new employer, and employee to keep, respectively.
Student Loan Deductions	It indicates whether Student Loan deductions are to continue, assisting in the proper management of repayments through future employment.
Governing Law	The form is governed by UK tax laws, as it is used to inform HMRC about changes to an employee's tax status due to employment change.

Steps to Filling Out P 45 It

Filling out the P45 form is a critical process that occurs when an employee leaves a company. It's essential that the information provided is accurate and complete, to ensure a smooth transition for the employee into their next phase, whether that's a new job or a different situation. The form contains detailed instructions that guide the employer through each step, ensuring the relevant tax and employee information is communicated efficiently to HM Revenue & Customs (HMRC). Below is a step-by-step guide aimed to assist in filling out the P45 form accurately.

Access the official HMRC website and navigate to the P45 online form section.
Use capital letters to fill out the form. This ensures legibility and helps avoid processing errors.
Enter the employer's PAYE reference number and the office number in the designated spaces.
For employees with student loan deductions, enter 'Y' in the provided box. If there are no student loan deductions, leave this section blank.
Fill in the employee's National Insurance number carefully to avoid any mistakes.
Specify the tax code at the employee's leaving date. If week 1 or month 1 applies, insert an 'X' in the respective box.
Add the employee's title (MR, MRS, MISS, MS, or other) as applicable.
Input the employee's surname or family name, and first or given name(s) in the respective fields.
Record the leaving date in the format DD MM YYYY.
Enter the employee's private address including the postcode, ensuring it is up to date.
Specify the total pay and total tax to date. Leave blank if the tax code is cumulative and the amounts are the same as previously recorded on the P11 Deductions Working Sheet.
If applicable, fill in the works number/payroll number, and department or branch.
Ensure the employer's name and address are correctly entered.
Mark the employee's gender by entering 'X' in the appropriate box.
Provide the employee's date of birth in the format DD MM YYYY.
Finally, sign and date the form to certify that the details entered are correct.

After completing the form, it's crucial to send Part 1 to HMRC immediately while handing Parts 1A, 2, and 3 to the employee. This form not only serves as a record of employment and payment details but also plays a vital role in the employee's tax responsibilities and potential benefits. Therefore, ensuring its accuracy and timely submission is paramount for both the employee’s future endeavors and compliance with tax regulations.

Discover More on P 45 It

What is a P45 form?

A P45 form is a document provided by an employer to an employee when they leave their job. It contains important information regarding the employee's salary and taxes paid during the fiscal year until their date of leaving. The form is divided into several parts, including details for HM Revenue & Customs (HMRC), the employee, and a new employer if the employee is changing jobs.

Who needs a P45 form?

Anyone who leaves a job during a tax year needs a P45 form. It is crucial for ensuring they pay the correct amount of tax for the year. It's also necessary for starting a new job, claiming unemployment benefits, or applying for a tax refund.

What information is included on a P45 form?

The P45 form includes the employee's National Insurance number, tax code, earnings, and the amount of tax paid in the tax year. It also records the last day of employment and whether the employee was in a pension scheme.

How is the P45 form used by a new employer?

A new employer uses the P45 to understand an employee's previous income and taxes paid, ensuring the new employee's tax code is correct. This prevents over- or under-paying tax in the new job.

What if an employee doesn't receive a P45 form?

If an employee doesn't receive a P45 after leaving a job, they should contact their former employer to request it. It's the employer's responsibility to provide the form promptly after the employment ends.

Is the P45 form the same in all UK regions?

Yes, the P45 form is standardized across the UK, including England, Scotland, Wales, and Northern Ireland, ensuring consistency in how employment and tax details are reported to HMRC.

Can an employee get a replacement P45 form?

Employers do not issue replacement P45 forms. If the form is lost, an employee cannot get a new one. However, the information can be provided to a new employer or the tax authority in other formats if necessary.

How does a P45 form affect tax returns?

The information on a P45 helps in completing a self-assessment tax return if the employee needs to file one. It shows the total earnings and tax paid, which are crucial for accurate tax calculation.

What should an employee do with their P45 form when they stop working?

An employee should keep part of the P45 safe for their records. This part is necessary for completing a tax return or providing information to a new employer. They should also ensure they follow the instructions provided for parts 2 and 3 if they're starting a new job or claiming benefits.

Common mistakes

Completing the P45 form is a fundamental process when an employee is leaving a job in the UK. Missteps in filling out this form can lead to unnecessary complications for both the employee and the employer. Here are nine common mistakes individuals often make:

Not using capital letters where instructed – The P45 form requires information to be entered in capital letters in specific sections to enhance clarity and legibility for processing.
Failing to enter the correct Employer PAYE reference – This crucial detail links the P45 to the correct employer in the HMRC systems, ensuring that the employee's tax records are accurately updated.
Omitting or incorrectly entering the Employee's National Insurance number – This can lead to issues with the individual's National Insurance contributions and benefits.
Misunderstanding the week 1/month 1 indication – Marking this incorrectly can affect how the employee's tax is calculated in their new employment, potentially leading to over or under taxation.
Incorrectly completing the tax code and Student Loan deduction sections – Errors here can result in the wrong amount of tax or Student Loan repayments being deducted from future earnings.
Forgetting to include final pay and tax details – This information helps to ensure that the employee's tax record is up to date, and they have paid the right amount of tax during the tax year.
Neglecting to enter the leaving date correctly – The leaving date is vital to ensure that there are no overlaps or gaps in employment records, which could affect tax and benefits.
Failing to certify the form – The certification by the employer that the information provided is correct is essential for the form to be processed.
Improperly handling the form when an employee has died – Special care must be taken in these circumstances, ensuring that the form is promptly and correctly completed and sent to HMRC.

It's essential for both employers and employees to pay careful attention when filling out or reviewing the P45 form. This diligence helps to avoid potential tax discrepancies, ensuring a smoother transition for employees moving between jobs or exiting employment.

Documents used along the form

When employees move on from a position, the P45 form serves as a pivotal document, documenting their pay and tax details up to their leaving date. However, navigating through new chapters of employment often requires more than just this form. Below is a brief overview of other crucial documents and forms that frequently accompany the P45 form, ensuring a smoother transition for both the employee and the employer.

P60 Form: This end-of-year certificate provides a summary of the total pay and deductions for the tax year. Employers give this to their employees by the 31st of May every year.
P11D Form: Used to report benefits and expenses that haven’t been subject to PAYE tax to HMRC. This form is important for individuals who have received additional benefits from their employer.
Starter Checklist: If an employee doesn't have a P45 when starting a new job, this checklist helps the new employer assign the correct tax code and start the PAYE process.
P46 Form: Before the Starter Checklist, the P46 form served a similar purpose, helping employers to submit information about new employees without a P45 to HMRC.
P50 Form: Used by individuals to claim a tax refund when they haven't worked the full tax year and don’t intend to take up new employment or claim Jobseeker’s Allowance.
HMRC’s Employment Status Indicator: While not a form, this online tool is crucial for determining an individual’s employment status and ensuring they pay the correct level of National Insurance Contributions and tax.

Navigating employment transitions thoroughly demands awareness and completion of all relevant paperwork. Whether it's ensuring compliance with tax obligations or securing rightful benefits, each document plays an essential role. Understanding and utilizing these forms enable both employers and employees to manage transitions effectively, ensuring a seamless move to new opportunities or the successful closure of a professional chapter.

Similar forms

W-2 Form (Wage and Tax Statement): Similar to the P45, the W-2 is issued by employers in the United States to employees, documenting the employee's annual wages and the amount of taxes withheld from their paycheck. Just as the P45 provides crucial tax and pay information to both the employee and the tax authority (HM Revenue & Customs in the UK), the W-2 serves a similar purpose in the U.S., providing essential information to the Internal Revenue Service (IRS) and the employee for tax filing purposes.
W-4 Form (Employee's Withholding Certificate): Although not a direct counterpart, the W-4 shares similarities with the P45 in that it deals with tax withholding. While the P45 is provided by the employer when an employee leaves a job, detailing tax paid and earnings, the W-4 is completed by the employee at the start of employment to determine tax withholding. Both forms are integral to managing how much tax is paid or refunded during the tax year.
1099-MISC Form: This form is used in the U.S. for freelancers or independent contractors, somewhat paralleling aspects of the P45. While the P45 is for traditional employees detailing their pay and taxes when they leave a job, the 1099-MISC captures income earned by those not on regular payroll, indicating earnings and taxes in a different employment context. Both documents play key roles in tax reporting and determination of liabilities.
P60 Form: Like the P45, the P60 is a UK-based form and serves as an end-of-year certificate for employees. It outlines how much an employee has earned and how much tax has been deducted throughout the tax year. While the P45 is issued on employment termination, the P60 is given at the end of each tax year to every employee. Both documents are crucial for accurate tax filings and reconciliations.
I-9 Form (Employment Eligibility Verification): Although the I-9 primarily concerns employment eligibility within the United States, it shares a commonality with the P45 regarding employment documentation. The P45 is focused on documenting tax and pay information during the cessation of employment, while the I-9 is used at the beginning of employment to verify the legal work status of employees. Each form is foundational to employment records, serving different but essential regulatory compliance needs.

Dos and Don'ts

Filling out the P45 form is an important process when an employee leaves a job. It ensures that the correct tax information is passed to the HM Revenue & Customs (HMRC) and aids in the smooth transition of the employee’s tax affairs. To help you navigate this process, here are nine dos and don'ts to consider:

Do use capital letters when completing the form to ensure clarity and prevent mistakes in the reading of your entries.
Do check that all sections are fully and accurately completed, including the employer PAYE reference numbers, National Insurance number, and student loan deductions if applicable.
Do correctly mark the 'Student Loan deductions' box with 'Y' if deductions are to be made, ensuring compliance with loan repayment obligations.
Do input the correct tax code at the leaving date. If uncertain, consult the HMRC or a payroll specialist to avoid any issues for the employee or your organization.
Do ensure that the employment leaving date is correctly entered in the format DD MM YYYY to avoid date-related confusion.
Don’t leave any required fields incomplete. Missing information can lead to processing delays or inaccuracies in the employee’s tax records.
Don’t enter incorrect figures in the sections detailing the total pay and tax to date. Incorrect financial information can impact the employee’s tax situation adversely.
Don’t disregard the importance of sending Part 1 to your HM Revenue & Customs office immediately after completion. Timely submission is crucial.
Don’t forget to give Parts 1A, 2, and 3 to the employee upon their departure. These documents are essential for their records and any future employment transitions.

Adhering to these guidelines can facilitate a smoother transition for both the employer and the employee, ensuring legal compliance and the accurate processing of tax-related information.

Misconceptions

When it comes to understanding the P45 form in the UK, there are several misconceptions that can lead to confusion. Let's clear up some of the most common misunderstandings:

The P45 form is only for the employer's records. This is incorrect. While the employer does have to complete and file Part 1 of the P45 with HM Revenue & Customs (HMRC), other parts of the form play a crucial role for the employee. Parts 1A, 2, and 3 are given to the departing employee. Part 1A is for the employee’s personal records, while Parts 2 and 3 are for the new employer or the Jobcentre if the individual is claiming certain benefits.
Employees only need to worry about the P45 if they are finding a new job. This isn't true. The P45 contains important tax information, including the tax code and total tax paid, which is relevant not only to those starting a new job but also to individuals who are retiring, claiming jobseeker's allowance, or becoming self-employed. This information can be crucial in ensuring they pay the correct amount of tax.
You can request a copy of your P45 from HMRC if you lose it. Unfortunately, this is a misconception. If you lose your P45, your previous employer cannot issue a replacement. It's essential to keep all parts of the P45 secure as duplicates are not available. If you're starting a new job without a P45, your new employer will likely use a 'starter checklist' or a P46 form to obtain the necessary information to place you on the correct tax code.
If the tax code on your P45 is wrong, you need to get a new one from your previous employer. This approach is not accurate. Your previous employer cannot issue a new P45 if there are errors. Instead, if you believe there's a mistake with your tax code or any other information on your P45, you should contact HMRC directly. They can correct your tax record, and this will reflect in your tax code being updated with your current or new employer.

Understanding these key points about the P45 form can help employees and employers handle tax and employment changes more smoothly.

Key takeaways

When an employee leaves their job, it's important for both the employer and the employee to handle the P45 form correctly. This form is critical for ensuring that the individual's tax records with HM Revenue & Customs (HMRC) are up to date and accurate. Here are four key takeaways about filling out and using the P45 form:

Completeness and Accuracy: Employers must ensure all parts of the P45 form are completed using capital letters and the information provided is accurate. This includes details of the employee's leaving date, total pay and tax to date, and the employee's National Insurance number. The clarity of the information is crucial for HMRC's records and impacts the employee's future tax assessments.
Distribution of Parts: The P45 form is divided into several parts. Part 1 is sent to HMRC, while Parts 1A, 2, and 3 are provided to the employee. Employers should hand these parts to the departing employee promptly. This enables the employee to manage their tax affairs efficiently, whether they are starting a new job, claiming job seeker's allowance, or needing to complete a tax return.
Sensitive Handling: Employees should be advised to keep their copy of the P45 safe, as it contains personal tax information and copies are not available if lost. When starting a new job, presenting Parts 2 and 3 of the P45 form to their new employer will help ensure they are taxed correctly in their new role. However, if employees prefer not to share their previous salary details, they can send it directly to HMRC with a request for confidentiality.
Special Circumstances: For employees who are leaving the UK, becoming self-employed, or neither working nor claiming benefits, specific guidance is provided on the P45 about how to claim tax refunds or how to inform HMRC about their changed circumstances. This includes instructions to fill out additional forms such as the P50 or P85, depending on the individual's next steps.

Proper handling of the P45 form ensures the smooth transition of employees between jobs and facilitates accurate tax reporting and refunds where applicable. It's a critical document that connects employees, employers, and HMRC, enabling all parties to maintain up-to-date records of employment and tax payments.

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