The P45 is a certificate which contains earnings and tax payments over the financial tax year up until when an employee leaves a job, and it is issued to employees by the employer. Form P45 shows how much tax has been paid on their salary for the current tax year.
You must give all employees a P45 when they stop working for you. You can either:
- use your payroll software, including HM Revenue and Customs’ (HMRC) Basic PAYE Tools
- order the forms from HMRC if your payroll software can’t produce them
You can’t download blank P45 forms
You can’t get a replacement P45. Instead, you can use a ‘Starter Checklist’ (link below) or ask your employee for the relevant details about their finances to send to HM Revenue and Customs (HMRC)