Blank P 45 It Form
The P45 form is an important document for both employees and employers when someone leaves a job. It comes in three parts, each serving a specific purpose. Part 1 is sent to HM Revenue & Customs (HMRC) by the employer, while Parts 1A and 2 are given to the employee and the new employer, respectively. This form includes key details such as the employee's National Insurance number, tax code, and total pay and tax to date. It also addresses any student loan deductions that may apply. Accurate completion of the P45 is crucial, as it helps ensure that the employee's tax situation is correctly managed during their transition to new employment or when claiming benefits. Employers must follow specific instructions when filling out the form, ensuring clarity and correctness to avoid any complications. The P45 is not just a formality; it plays a vital role in the employee's financial journey, impacting their tax obligations and benefits eligibility.
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Dos and Don'ts
When filling out the P45 IT form, it’s important to follow specific guidelines to ensure accuracy and compliance. Here are ten things you should and shouldn't do:
- Do use capital letters when completing the form to ensure clarity.
- Don't leave any required fields blank; every section must be filled out appropriately.
- Do double-check the employee's National Insurance number for accuracy.
- Don't enter an 'X' in the week/month box unless it applies to the employee’s tax situation.
- Do provide the correct leaving date in the format DD MM YYYY.
- Don't forget to send Part 1 to HM Revenue & Customs immediately after completion.
- Do ensure that the employer's name and address are clearly shown on Parts 1 and 1A.
- Don't alter any parts of the form; it must remain intact for processing.
- Do keep a copy of the completed form for your records.
- Don't neglect to provide Parts 1A, 2, and 3 to the employee when they leave.
Following these guidelines will help ensure that the P45 IT form is filled out correctly and processed smoothly.
P 45 It Sample
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P45 Part 1 |
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Details of employee leaving work |
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Copy for HM Revenue & Customs |
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File your employee's P45 online at www.hmrc.gov.uk |
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Use capital letters when completing this form |
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Employer PAYE reference |
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Student Loan deductions |
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1 |
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5 |
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Office number |
Reference number |
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Enter 'Y' if Student Loan deduction is due to be made |
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/ |
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Tax Code at leaving date |
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Employee's National Insurance number |
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If week 1 or month 1 applies, enter 'X' in the box below. |
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Title – enter MR, MRS, MISS, MS |
or other title |
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3 |
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Week 1/Month 1 |
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Last entries on P11 Deductions Working Sheet. |
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7 |
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Surname or family name |
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Complete only if Tax Code is cumulative. Make no entry |
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if week 1 or month 1 applies, go straight to box 8. |
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Week number |
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Month number |
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First or given name(s) |
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Total pay to date |
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4 |
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Leaving date DD MM YYYY |
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Total tax to date |
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Employee’s private address |
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8 |
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This employment pay and tax. Leave blank if the Tax Code |
12 |
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is cumulative and the amounts are the same as box 7. |
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Total pay in this employment |
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Total tax in this employment |
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Postcode |
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Works number/Payroll number and Department or branch |
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9 |
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(if any) |
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13 |
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I certify that the details entered in items 1 to 11 on |
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this form are correct. |
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Employer name and address |
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Gender. Enter ‘X’ in the appropriate box |
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10 |
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Male |
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Female |
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Date of birth DD MM YYYY |
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Postcode |
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Date DD MM YYYY |
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When an employee dies. If the employee has died |
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14 |
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enter 'D' in the box and send all four parts of this |
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form to your HMRC office immediately. |
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Instructions for the employer
•Complete this form following the 'What to do when an employee leaves' instructions in the Employer Helpbook E13
•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
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Employer PAYE reference |
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Student Loan deductions |
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1 |
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5 |
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Office number |
Reference number |
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Student Loan deductions to continue |
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/ |
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Tax Code at leaving date |
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6 |
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2 |
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Employee's National Insurance number |
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If week 1 or month 1 applies, enter 'X' in the box below. |
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Title – enter MR, MRS, MISS, MS |
or other title |
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3 |
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Week 1/Month 1 |
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Last entries on P11 Deductions Working Sheet. |
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7 |
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Surname or family name |
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Complete only if Tax Code is cumulative. If there is an ‘X’ |
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at box 6 there will be no entries here. |
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Week number |
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Month number |
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First or given name(s) |
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Total pay to date |
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4 |
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Leaving date DD MM YYYY |
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Total tax to date |
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Employee’s private address |
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8 |
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This employment pay and tax. If no entry here, the amounts |
12 |
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are those shown at box 7. |
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Total pay in this employment |
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• |
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Total tax in this employment |
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Postcode |
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Works number/Payroll number and Department or branch |
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9 |
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(if any) |
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13 |
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I certify that the details entered in items 1 to 11 on |
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this form are correct. |
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Employer name and address |
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Gender. Enter ‘X’ in the appropriate box |
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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
1
2
3
4
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 |
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Total pay to date |
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• 



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
You must register with HMRC within three months of becoming
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
P45(Manual) Part 2 |
HMRC 04/08 |
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P45 Part 3 |
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New employee details |
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For completion by new employer |
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File your employee's P45 online at www.hmrc.gov.uk |
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Use capital letters when completing this form |
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6 |
Tax Code at leaving date |
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Employee's National Insurance number |
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If week 1 or month 1 applies, enter 'X' in the box below. |
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Title – enter MR, MRS, MISS, MS or other title |
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Last entries on P11 Deductions Working Sheet. |
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at box 6, there will be no entries here. |
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Leaving date DD MM YYYY |
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To the new employer Complete boxes 8 to 18 and send P45 Part 3 only to your HMRC office immediately.
8
New employer PAYE reference
Office number Reference number





/ 



















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
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
figure here.
£

















• 



14New employee's job title or job description
Postcode
16Gender. Enter ‘X’ in the appropriate box
Male |
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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 |
Listed Questions and Answers
-
What is a P45 form?
The P45 form is an important document issued by an employer when an employee leaves a job. It provides details about the employee's pay and tax deductions up to the point of leaving. The form is divided into several parts, each serving a different purpose for the employee, the new employer, and HM Revenue & Customs (HMRC).
-
Why is the P45 form necessary?
The P45 form is essential for several reasons. It helps ensure that the employee's tax records are accurate and up-to-date. It allows the new employer to apply the correct tax code, preventing the employee from being taxed at a higher rate. Additionally, it can be used to claim tax refunds if applicable.
-
What information is included in a P45?
A P45 includes various details such as:
- The employee's name and address
- The employee's National Insurance number
- The leaving date
- Total pay and tax deducted during the employment
- Tax code at the time of leaving
-
What should I do with my P45 when I start a new job?
When you start a new job, provide your new employer with Parts 2 and 3 of your P45. This will help them set up your payroll correctly. Keep Part 1A for your records, as you may need it for tax purposes later.
-
What happens if I lose my P45?
If you lose your P45, inform your new employer as soon as possible. They may ask you to complete a 'starter checklist' to determine your tax code. You can also request a replacement from your previous employer, who is required to keep records for a certain period.
-
How does a P45 affect my tax situation?
The P45 plays a crucial role in determining your tax situation. It ensures that your new employer has the correct information to apply the right tax code. If you do not provide your P45, you might be placed on an emergency tax code, which could lead to overpayment of tax.
-
What should I do if I am not receiving a P45?
If you do not receive a P45 after leaving a job, contact your former employer to request it. Employers are legally obligated to provide this document upon termination of employment. If you encounter difficulties, you can reach out to HMRC for assistance.
-
Can I use my P45 to claim tax refunds?
Yes, you can use your P45 to claim tax refunds if you have overpaid tax during your employment. If you stop working and believe you are owed a refund, you can request a form P50 from HMRC to initiate the refund process.
-
What should I do if my employment ends due to death?
If an employee passes away, the employer must complete the P45 and indicate this by entering 'D' in the appropriate box. All parts of the P45 should then be sent to HMRC immediately. This ensures that the tax records are updated correctly.
-
Is there a deadline for issuing a P45?
Employers should issue a P45 on the employee's last working day or as soon as possible thereafter. Timely issuance helps ensure that the employee's tax records are accurate and up-to-date, which is important for both the employee and the new employer.
Form Overview
| Fact Name | Description |
|---|---|
| Purpose | The P45 form is used to provide details about an employee's pay and tax when they leave a job in the UK. |
| Parts of the Form | The P45 consists of three parts: Part 1 for HM Revenue & Customs, Part 1A for the employee, and Parts 2 and 3 for the new employer. |
| Filing Requirements | Employers must send Part 1 to HMRC immediately after the employee leaves and provide Parts 1A, 2, and 3 to the employee. |
| Tax Code Information | The form includes fields for the employee's tax code and indicates if the employee is on a week 1 or month 1 tax basis. |
| Governing Law | The P45 form is governed by UK tax laws, specifically under the Income Tax (Pay As You Earn) Regulations. |