What is a P45?

A P45 is a PAYE tax form your employer gives you when you leave a job. It shows your leaving date, total pay and tax for the tax year so far, your tax code and personal details such as your National Insurance number. Your new employer can use it to help tax you correctly from your first payday.

What is a P45?

A P45 is the form you get when you leave a job. It shows how much you have been paid and how much tax you have paid so far in the tax year.

Your employer gives you a P45 when your employment ends. You may need it when you start a new job, claim certain benefits, complete a tax return or check whether you have paid too much tax.

It is one of those bits of paperwork that feels easy to ignore until something goes wrong with your tax code. If your P45 is missing, late or incorrect, you could end up on an emergency tax code or paying the wrong amount of tax for a while.

What is a P45 form and why does it matter?

A P45 is an official tax form that records your pay and tax details when you stop working for an employer.

The UK tax year runs from 6 April to 5 April. Your P45 shows what you earned and what tax you paid in that tax year up to the date you left.

GOV.UK says your P45 includes your leaving date, total pay and tax from 6 April until the date you left, your tax code and personal details such as your National Insurance number. (GOV.UK)

That information matters because your next employer may need it to work out your tax correctly. Without it, they may not know how much income you have already had in the tax year, or how much tax has already been taken.

What information is included on a P45?

A P45 includes the key information needed to close off one employment record and help set up the next one.

That usually includes:

• Your name
• Your National Insurance number
• Your leaving date
• Your employer’s details
• Your employer’s PAYE reference
• Your tax code
• Your total pay so far in the tax year
• Your total tax paid so far in the tax year

A P45 is split into different parts. Your employer sends the relevant details to HMRC, while you keep your copy and give the correct part to your new employer or Jobcentre Plus where needed.

Here is the simple version:

P45 section	What happens to it
Part 1	Sent to HMRC by your employer
Part 1A	Kept by you for your records
Parts 2 and 3	Given to your new employer or Jobcentre Plus if needed

You do not need to understand every payroll detail on the form. The main thing is to keep it safe and check that your personal details, pay, tax and tax code look right.

How do I get a P45?

You get your P45 from your employer when you leave a job.

This applies whether you resign, are made redundant, finish a temporary contract, retire or are dismissed. GOV.UK’s employer guidance says employers must give employees a P45 when they leave. (GOV.UK)

Some employers provide it on paper. Others send it digitally or make it available in a payroll portal. If you are not sure where yours is, check:

• Your final payslip email
• Your payroll portal
• Your HR system
• Your leaver paperwork
• Any email from payroll or HR

If you still cannot find it, contact your previous employer’s payroll or HR team.

How long does it take to get a P45 after leaving a job?

Your P45 is usually issued once your final pay has been processed. That means it may come with your final payslip, shortly after it, or through your payroll portal once your employer has completed their leaving process.

There is not always a neat same-day handover. If your final pay includes overtime, holiday pay, bonuses, deductions or corrections, payroll may need to finalise those figures before your P45 is ready.

As a rule of thumb, if your final payslip has arrived but your P45 has not followed, it is worth asking payroll or HR where it is.

Example

You leave your job on 10 June, but your employer’s normal payday is 28 June. Your P45 may not be available on 10 June because your final taxable pay has not been processed yet. Once payroll has completed your final payment, your P45 should usually follow.

What is a P45 used for?

A P45 is used to help keep your tax record accurate when your job changes.

You may need it for:

• Starting a new job
• Claiming certain benefits
• Checking your tax code
• Completing Self Assessment
• Checking whether you have overpaid tax
• Providing evidence of pay and tax for the current tax year

Your new employer can use your P45 to see your previous pay and tax in the same tax year. This helps them work out how much tax to take from your new wages.

Without a P45, your new employer may need to use starter information instead. That can still work, but it may increase the chances of a temporary tax code issue.

Can I start a new job without a P45?

Yes, you can start a new job without a P45.

If you do not have one, your new employer will normally ask you to complete a Starter Checklist. GOV.UK says that if you have a P45, you should give it to your new employer, but your employer may still ask you to fill in a Starter Checklist. (GOV.UK)

A Starter Checklist helps your employer:

• Add you to payroll
• Work out your tax code for your first pay
• Work out how much tax to deduct
• Work out student or postgraduate loan deductions
• Tell HMRC you have started working for them

You may need a Starter Checklist if this is your first job, your P45 has not arrived yet, you lost your P45 or your P45 is from an earlier tax year.

What is the difference between a P45 and a Starter Checklist?

A P45 and a Starter Checklist both help your employer work out your tax, but they are used in different situations.

P45	Starter Checklist
Given when you leave a job	Used when you start a job without a usable P45
Comes from your previous employer	Completed by you for your new employer
Shows pay and tax already paid in the current tax year	Collects information about your employment and tax situation
Helps continue your tax record from one job to the next	Helps set you up on payroll when the P45 is missing or not usable
Can reduce the risk of emergency tax	Can still help your employer choose a starter tax code

The old P46 has been replaced by the Starter Checklist. GOV.UK guidance for new employees refers to using the P45, or the Starter Checklist which replaced the P46, to get information from a new employee. (GOV.UK)

Will I be put on an emergency tax code if I do not have a P45?

You might be.

If your new employer does not have enough information about your previous pay and tax, they may need to use an emergency tax code. This does not always mean something has gone badly wrong. It often means HMRC and your employer need more information before your tax can be calculated more accurately.

GOV.UK says you are on an emergency tax code if your tax code ends in W1, M1, X or NONCUM. (GOV.UK)

Common emergency code examples include:

Emergency tax code example	What it usually means
1257L W1	Week 1 basis, often used when you are paid weekly
1257L M1	Month 1 basis, often used when you are paid monthly
1257L X	Used where pay dates vary
NONCUM	Non-cumulative basis, depending on payroll software

1257L on its own is not necessarily an emergency tax code. GOV.UK explains that 1257L is only an emergency tax code if followed by W1, M1 or X. (GOV.UK)

Did you know?
The old examples of 1250 W1, 1250 M1 and 1250 X are outdated. For current content, use 1257L emergency tax code examples, such as 1257L W1, 1257L M1 and 1257L X.

How do I know if my tax code is wrong after starting a new job?

Check your first payslip from your new employer.

Look for your tax code and compare it with any tax code notice from HMRC. Your tax code is used by your employer or pension provider to work out how much Income Tax to take from your pay or pension. (GOV.UK)

Signs your tax code may need checking include:

• Your code ends in W1, M1, X or NONCUM
• Your take-home pay is lower than expected
• Your tax code changed unexpectedly
• You have more than one job and both seem to be using your full Personal Allowance
• You have a BR or 0T code and do not know why
• Your previous pay and tax do not seem to have been carried over

Not every unfamiliar tax code is wrong, but it is always worth checking. A job change is one of the most common moments for tax code issues to appear.

"The P45 itself is usually only part of the story. Where people can get caught out is when they start a new job, get their first payslip and assume the tax must be right. If your P45 was late, missing or not processed properly, your payslip is where the problem will usually show up first." - Helen Lambkin, RIFT Assistant Operations Manager

What should I do if my employer has not given me a P45?

Start by contacting your previous employer’s payroll or HR team.

Ask whether your P45 has already been issued, where it was sent and whether it is available through a payroll portal. If your employer uses digital payslips, your P45 may be in the same system.

Use this order:

1. Check your payroll portal.
2. Check your final payslip email.
3. Contact payroll or HR.
4. Ask for a copy or reissue if possible.
5. Complete a Starter Checklist for your new employer if needed.
6. Check your new payslips for emergency tax.
7. Contact HMRC if your tax code does not look right.

Your employer must give you a P45 when you leave, but delays can still happen because of payroll cut-off dates, final pay corrections or admin errors.

Can HMRC give me a replacement P45?

In most cases, you need to go back to your previous employer for a copy of your P45.

HMRC receives payroll information, but the P45 is produced through the employer’s payroll process. GOV.UK says employees should contact their employer if they do not have their P60, P45 or P11D. (GOV.UK)

If you cannot get a copy, you still have options. You may be able to use:

• Your final payslip
• Your Personal Tax Account
• Your P60, if relevant
• HMRC tax code notices
• A P800 tax calculation, if HMRC sends one
• Starter Checklist information for a new employer

If you are starting a new job, your new employer can use a Starter Checklist. If you are checking whether you have overpaid tax, RIFT can help you understand what evidence may be useful.

What should I do if I have lost my P45?

If you have lost your P45, do not panic. It is inconvenient, but it does not stop you from working or checking your tax.

Try this:

• Ask your old employer for a copy
• Check whether it is stored in your old payroll portal
• Keep your final payslip
• Complete a Starter Checklist for your new employer
• Check your first few new payslips
• Look out for HMRC tax code notices
• Ask for help if your tax code does not look right

What if my P45 looks wrong?

If your P45 looks wrong, raise it with your previous employer as soon as possible.

Check:

• Your name
• Your National Insurance number
• Your leaving date
• Your tax code
• Your total pay
• Your total tax paid
• Your employer’s details and PAYE reference

Small errors can cause bigger problems later. For example, if your pay or tax paid is wrong, your new employer may start from the wrong figures.

If your employer cannot help, contact HMRC and explain what looks wrong. Keep your final payslip and any payroll emails, because they may help support the correction.

Do I get a P45 if I have been sacked?

Yes, you should still receive a P45 if your employment ends.

Your P45 does not say why you left. It is not a reference and it does not include details about performance, dismissal, redundancy or disciplinary action.

It simply shows your pay and tax details up to your leaving date.

Do I get a P45 if I retire?

Yes. If you retire from employment, your employer should still give you a P45.

This matters because your tax position may change when you move from wages to pension income. If the wrong tax code is used, you could pay too much or too little tax on your pension.

Keep your P45 with your retirement and pension paperwork.

What is the difference between a P45 and a P60?

A P45 is given when you leave a job. A P60 is given after the end of the tax year if you are still employed by that employer on 5 April.

GOV.UK explains that employees get a P45 if they stop working for an employer, a P60 if they are working for them at the end of the tax year, and a P11D if they receive company benefits. (GOV.UK)

Form	When you get it	What it shows
P45	When you leave a job	Pay and tax so far in the tax year
P60	After the end of the tax year	Total pay and tax for that tax year
P11D	After the tax year, if relevant	Taxable benefits and expenses

You may need more than one form to check your tax properly. For example, if you changed jobs during the year, your P45 from the old job and your P60 from the new job may both matter.

How long is a P45 valid for?

Your P45 is most useful during the tax year it was issued.

If you leave one job and start another in the same tax year, your new employer can use your P45 to help work out your tax. If your P45 is from a previous tax year, your new employer may need you to complete a Starter Checklist instead.

That does not mean old P45s are useless. Keep them with your tax records, because they can help if you need to check old pay, tax paid or a possible refund.

Can a P45 help with a tax refund?

Yes, a P45 can help when checking whether you have paid too much tax.

This is especially true if:

• You stopped working partway through the tax year
• You changed jobs and were put on emergency tax
• You had more than one job
• Your tax code was wrong
• You received a P800 from HMRC
• Your income dropped after leaving a job
• You need to prove how much tax was deducted under PAYE

A P45 does not automatically mean you are due a refund. It is evidence, not a guarantee. But it can be very useful when reviewing your wider tax position.

Example
Amir leaves one job in August and starts another in September. His P45 arrives late, so his new employer uses a Starter Checklist. His first two payslips show 1257L M1. Once his P45 is processed, his tax code is updated. Amir keeps both payslips and his P45 so he can check whether the temporary emergency code caused an overpayment.

Common mistakes with P45s

Mistake 1: Filing it away without checking it
Your P45 can affect your tax code, so check the basics before you forget about it.

Mistake 2: Throwing away your final payslip
Your final payslip can help if your P45 is missing, delayed or incorrect.

Mistake 3: Assuming emergency tax always fixes itself quickly
It often gets corrected, but you should still check your payslips. If the code stays wrong, follow it up.

Mistake 4: Thinking a P45 says why you left
It does not. It only records pay and tax information.

Mistake 5: Mixing up P45s and P60s
A P45 is for leaving a job. A P60 is for the end of the tax year.

Mistake 6: Ignoring a wrong National Insurance number
Your National Insurance number helps match your tax record. If it is wrong, get it corrected.

Mistake 7: Waiting until the end of the tax year to question a wrong tax code
If your new payslip looks wrong, check it early. Waiting can make the issue drag on longer than needed.

How RIFT can help

Job changes can make tax messy. A missing P45, a late P45, an emergency tax code or a wrong Starter Checklist can all affect what comes out of your pay.

RIFT can help you understand whether your tax position looks right. We can review the documents you do have, such as your P45, final payslip, P60, P800 or tax code notices, and help you check whether you may have paid too much tax.

If a refund is due, we can help you deal with HMRC properly.

Frequently asked questions

What is a P45?

A P45 is a tax form your employer gives you when you leave a job. It shows your leaving date, pay, tax paid, tax code and personal details for the current tax year.

Who gives me my P45?

Your employer gives you your P45 when your employment ends. It is usually handled by payroll or HR.

Do I need a P45 to start a new job?

No, you can start a new job without a P45. Your new employer will usually ask you to complete a Starter Checklist instead.

What happens if I do not have a P45?

You can still be paid, but your employer may need to use starter information to work out your tax code. You may be put on an emergency tax code temporarily.

Can HMRC send me a replacement P45?

Usually, you need to contact your previous employer for a copy. HMRC receives payroll information, but your P45 is produced by your employer.

What is the difference between a P45 and a P60?

A P45 is given when you leave a job. A P60 is given after the end of the tax year if you are still employed by that employer on 5 April.

Does a P45 show why I left my job?

No. A P45 only shows pay and tax information. It does not say whether you resigned, were dismissed, were made redundant or retired.

Will I get a P45 if I was sacked?

Yes. If your employment ends, your employer should still give you a P45.

Will I get a P45 if I retire?

Yes. Retirement still counts as leaving employment, so your employer should issue a P45 once your final pay is processed.

Can a P45 help with a tax refund?

Yes. A P45 can help show how much tax you paid before leaving a job. It can be useful if you changed jobs, stopped working, were put on emergency tax or think your tax code was wrong.

How long should I keep my P45?

Keep your P45 with your tax records. It can help if you need to check your employment income, tax paid or possible refund later.

What replaced the P46?

The Starter Checklist replaced the old P46. It is used when a new employee does not have a usable P45.