What is a P45?

What a P45 is

A P45 is the form your employer gives you when you stop working for them. It shows:

• the date you left
• your tax code when you left
• your total pay and the tax taken from 6 April (the start of the tax year) to the day you left

Your employer also sends this information to HMRC.

Who gets one

You get a P45 if you are an employee and you leave your job.

There is one main exception. If you retire and your employer keeps paying you a work pension, you stay on their payroll. They give you a retirement statement instead of a P45 at that point.

The parts of a P45

If you are not working and are claiming taxable benefits, give your P45 to Jobcentre Plus.

Why your new employer needs it

Your new employer uses your P45 to work out how much tax to take from your pay. Without it, you may be put on an emergency tax code at first. This can mean you pay the wrong amount of tax for a while.

If you do not have a P45

You cannot get a replacement P45. Instead:

1. Ask your old employer for it first. If you still cannot get it, fill in a starter checklist for your new employer. This lets them work out a tax code for your first pay.
2. Check your pay and tax details for the last 5 tax years in your personal tax account or the HMRC app.

HMRC normally sorts out your tax code after your first pay in your new job.

If the details on your P45 are wrong

Ask your old employer for a corrected P45. If they cannot give you one, tell HMRC using the "check your Income Tax online" service.

Payments after you leave

If your old employer pays you something after you get your P45, such as holiday pay, they must not give you another P45. They should give you a written note of the payment instead, showing the gross amount and what was taken off.

Using your P45 to claim tax back

If you have stopped work and have no new job, you may be able to claim tax back using form P50. You need parts 2 and 3 of your P45 to do this.

Things to know

• When you hand in your notice, ask your employer when you will get your P45.
• Keep part 1A safe. It is useful if you need to check your tax later.
• A P45 is different from a P60. A P60 is a yearly summary you get if you are still in the job on 5 April.

If you live in Scotland, Wales or Northern Ireland

P45s work the same way across the UK. Your tax code may start with S in Scotland or C in Wales.

Related guides

• What is a P60?
• What does my tax code mean?
• How do I claim a tax refund?
• How much statutory redundancy pay will I get?
• How is a second job taxed?

Where this comes from

• P45, P60 and P11D forms: P45 (GOV.UK)
• P45, P60 and P11D forms overview (GOV.UK)
• Employee leaving: P45 for employers (GOV.UK)
• PAYE starter checklist (HMRC)
• Claim back Income Tax when you've stopped working, P50 (HMRC)