A P45 is the document your employer gives you when you leave a job. It records how much you have been paid and how much tax has been deducted in the current tax year up to your leaving date. It is essential for ensuring you pay the correct tax in your next role.
The four parts of a P45
- Part 1: sent by your employer to HMRC
- Part 1A: for your records
- Part 2: given to your new employer (or to HMRC if claiming benefits)
- Part 3: also given to your new employer
You should keep Part 1A and hand Parts 2 and 3 to your next employer on your first day if possible.
What happens without a P45?
If you start a new job without giving your employer a P45, they will not know how much tax-free allowance you have already used. They will either put you on an emergency tax code or ask you to complete a Starter Checklist (formerly P46). Emergency tax means you could temporarily overpay tax until HMRC issues the correct code.
Key information on a P45
- Your tax code when you left
- Total pay in the tax year to date
- Total tax deducted in the tax year to date
- Your employer's PAYE reference
- Your National Insurance number
- Your leaving date
When should you receive it?
Your employer must provide your P45 on or shortly after your last day of employment. There is no fixed deadline in law, but HMRC expects it to be issued "without unreasonable delay." If your employer refuses or significantly delays, contact HMRC directly.
P45 vs P60
A P60 is an end-of-year summary given to employees still on the payroll on 5 April. A P45 is a mid-year summary given when you leave. If you leave a job and start another in the same tax year, you get a P45 from the old employer and a P60 from the new one at year end.
Check your tax is correct
If you've recently changed jobs, use the income tax calculator to check your expected annual take-home pay. If your payslip shows significantly less than expected, you may be on an emergency tax code — see our emergency tax code guide for how to fix it.