The P45 IT form is an important document used in the UK when an employee leaves a job. It provides essential details about the employee's earnings and tax deductions, ensuring a smooth transition to new employment or benefits. To fill out the form correctly, please click the button below.
What is a P45 form?
The P45 form is an official document issued by an employer when an employee leaves their job. It details the employee's pay and tax deductions up to the point of leaving. The form is divided into four parts, with each part serving a different purpose for the employer, employee, and new employer.
Who receives a copy of the P45 form?
When an employee leaves, the employer must provide the employee with Parts 1A, 2, and 3 of the P45. Part 1 is sent to HM Revenue & Customs (HMRC). The employee should keep Part 1A for their records, while Parts 2 and 3 should be given to their new employer.
What information is included in the P45 form?
The P45 includes several key details such as the employee's name, National Insurance number, leaving date, total pay to date, total tax deducted, and the tax code at the time of leaving. It also indicates if any student loan deductions are applicable.
What should I do if I lose my P45 form?
If you lose your P45, you should contact your previous employer to request a replacement. If that is not possible, you can still provide your new employer with your National Insurance number and other relevant information to ensure proper tax deductions.
How does the P45 affect my new job?
Your new employer will use the information from your P45 to determine the correct tax code and deductions for your salary. If you do not provide it, you may be placed on an emergency tax code, which could result in higher tax deductions until the correct information is processed.
What if I am claiming benefits after leaving my job?
If you are applying for Jobseeker's Allowance or Employment and Support Allowance, you will need to take Parts 2 and 3 of your P45 to your Jobcentre Plus office. This information will assist in processing your claim and any potential tax refunds.
Can I get a tax refund using the P45?
Yes, if you have overpaid tax during your employment, you may be eligible for a refund. You can claim this by providing your P45 to HMRC or your new employer, depending on your situation.
What happens if the employee dies?
If an employee dies, the employer must mark the P45 form with a 'D' and send all four parts to HMRC immediately. This ensures that the tax records are updated accordingly.
Is there a deadline for submitting the P45 form?
The employer should send Part 1 of the P45 to HMRC immediately upon the employee's departure. Prompt submission helps maintain accurate tax records and ensures compliance with tax regulations.
The P45 form is a critical document in the UK employment landscape, particularly for employees transitioning between jobs. However, it is often accompanied by several other forms and documents that serve specific purposes in the employment and tax process. Understanding these related documents can provide clarity and ensure a smooth transition for both employees and employers.
In summary, while the P45 form plays a vital role in the process of leaving a job, it is essential to be aware of these accompanying documents. Each serves a unique purpose, and understanding their functions can help individuals navigate the complexities of employment transitions and tax obligations effectively.
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
Filling out the P45 form can be straightforward, but mistakes often occur. One common error is not using capital letters when completing the form. The instructions clearly state that capital letters should be used, yet many individuals overlook this detail. This can lead to confusion or misinterpretation of the information provided.
Another frequent mistake is failing to enter the correct National Insurance number. This number is crucial for tax records and ensuring that contributions are accurately tracked. Omitting or miswriting this number can delay processing and lead to complications for both the employee and the employer.
People often forget to indicate whether the tax code is cumulative. If the tax code is cumulative, it is important to complete the relevant sections accurately. Leaving this blank or entering the wrong information can result in incorrect tax deductions, which may lead to overpayment or underpayment of taxes.
Additionally, some individuals neglect to fill in the leaving date correctly. The format specified must be followed precisely, as errors here can affect the employee’s tax records. It is essential to ensure that the date is entered in the specified DD MM YYYY format to avoid confusion.
Many individuals also make the mistake of not certifying the details entered in the form. The certification step is important, as it confirms that the information provided is accurate. Failing to sign or certify can lead to issues with HM Revenue & Customs and may delay processing.
Another common oversight is not providing a complete address for the employee. The form requires the employee’s private address, and incomplete information can hinder communication and lead to potential issues with tax records.
Lastly, people sometimes forget to keep a copy of the P45 for their own records. Although the form has multiple parts, it is essential for the employee to retain Part 1A for future reference, especially when filing tax returns. Without this documentation, individuals may face challenges when needing to provide proof of income or tax deductions.
P60: This document summarizes an employee's total pay and deductions for the tax year. Like the P45, it provides essential information for tax purposes, helping employees understand their earnings and tax contributions.
P11D: This form details expenses and benefits provided to employees. Similar to the P45, it is crucial for tax calculations and ensures that all income is reported accurately.
P50: Used to claim a tax refund when an employee stops working, the P50 is akin to the P45 in that it helps individuals manage their tax obligations after leaving employment.
P85: This form is for individuals leaving the UK to inform HMRC of their departure. Like the P45, it is important for tax purposes, ensuring that the correct tax treatment is applied when leaving the country.
P14: This document was previously used to report an employee’s pay and deductions at the end of the tax year. Although replaced by the P60, it shares similarities with the P45 in reporting employment-related tax information.
Tax Return (SA100): This is a self-assessment tax return form. Similar to the P45, it requires income information, including earnings from employment, to calculate tax liabilities accurately.
Form W-2: Used in the United States, this form reports an employee's annual wages and the taxes withheld. It serves a similar purpose as the P45, providing necessary income information for tax filing.
Form 1099: This document reports various types of income other than wages, salaries, and tips. Like the P45, it is essential for tax reporting, ensuring that all income is accounted for.
Form 1040: The U.S. individual income tax return form, which requires income information similar to that found on the P45, to determine tax obligations for the year.
Employment Verification Letter: This letter confirms an employee's job title and employment dates. It serves a similar purpose to the P45, providing essential employment information when moving to a new job or applying for loans.
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