The P45 IT form is an important document used in the UK when an employee leaves their job. It provides essential information about their employment, including details on pay and tax deductions, which is necessary for both the employee and their new employer. Completing this form accurately ensures a smooth transition and helps avoid any tax issues in the future.
To fill out the P45 form, click the button below.
This is incorrect. The P45 can also be issued when an employee is moving to a new job. It helps ensure that the new employer has the correct tax information to avoid overtaxing the employee.
This is a mistake. Employees should keep their P45 safe. They may need it for tax returns or to claim benefits, such as Jobseeker's Allowance.
This is misleading. While the structure of the P45 is consistent, the details filled in vary for each employee. Each P45 reflects the individual’s tax code, National Insurance number, and pay details.
This is not true. Employers are required to send Part 1 of the P45 to HM Revenue & Customs immediately after an employee leaves. This ensures that tax records are updated accordingly.
The P45 form is a crucial document for employees who are leaving a job, as it summarizes their pay and tax details up to the point of departure. Several other forms and documents often accompany the P45 to ensure proper tax handling and compliance with employment regulations. Below is a list of related forms that may be necessary in conjunction with the P45.
Understanding these forms and their purposes can facilitate a smoother transition for employees leaving a job. Proper documentation ensures compliance with tax regulations and helps individuals manage their financial obligations effectively.
Filling out the P45 form can be a bit tricky, and mistakes are common. One frequent error is not using capital letters when completing the form. HM Revenue & Customs (HMRC) specifically requests that you use capital letters for clarity. When information is unclear, it can lead to processing delays or even incorrect tax deductions.
Another mistake is neglecting to enter the correct National Insurance number. This number is crucial for identifying the employee and ensuring that their tax records are accurate. If this number is missing or incorrect, it could result in complications with tax payments or benefits in the future.
People often forget to check the tax code before submitting the form. The tax code indicates how much tax should be deducted from an employee's pay. If the wrong code is listed, it can lead to overpayment or underpayment of taxes, which can be frustrating for both the employee and the employer.
Additionally, some individuals fail to specify if the employee is on a Week 1 or Month 1 tax basis. This detail is important because it determines how the tax is calculated. If you don’t indicate this correctly, it could result in the employee being taxed at a higher rate than necessary.
Another common oversight is not completing the leaving date accurately. The leaving date should reflect the last day of employment. If this date is incorrect, it could affect the employee's tax situation and lead to complications when they start a new job.
Lastly, many people forget to sign the form. Certification that the details are correct is essential. Without a signature, the form may not be accepted by HMRC, leading to delays in processing and potential issues with the employee's tax records.
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
1
5
Office number
Reference number
Enter 'Y' if Student Loan deduction is due to be made
/
Tax Code at leaving date
6
2
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
3
Week 1/Month 1
Last entries on P11 Deductions Working Sheet.
7
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
£
•
4
Leaving date DD MM YYYY
Total tax to date
Employee’s private address
8
This employment pay and tax. Leave blank if the Tax Code
12
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
9
(if any)
13
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
10
Male
Female
Date of birth DD MM YYYY
11
Date DD MM YYYY
When an employee dies. If the employee has died
14
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
Copy for employee
Student Loan deductions to continue
Complete only if Tax Code is cumulative. If there is an ‘X’
at box 6 there will be no entries here.
This employment pay and tax. If no entry here, the amounts
are those shown at box 7.
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
P45 Part 2 Details of employee leaving work
Copy for new employer
Office number Reference number
Title - enter MR, MRS, MISS, MS or other title
5Student Loan deductions
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.
£ •
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?
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
P45 Part 3
New employee details
For completion by new employer
Title – enter MR, MRS, MISS, MS or other title
at box 6, there will be no entries here.
To the new employer Complete boxes 8 to 18 and send P45 Part 3 only to your HMRC office immediately.
New employer PAYE reference
15
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
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
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.
P45(Manual) Part 3
How to Make a Family Crest - Request a quote for custom heraldic artwork.
For those seeking to navigate the complexities of vehicle ownership without being present, utilizing the Texas Motor Vehicle Power of Attorney form can be invaluable. This legal document empowers a designated individual to manage essential vehicle registration and ownership tasks, ensuring that all transactions are processed smoothly. To access a reliable template for this form, you can visit smarttemplates.net, which provides detailed resources to assist in the process.
96 Well Plate Format - Helps visualize results with clear well design.