P45

What Your P45 Means When Leaving a Job

A P45 is a document your employer gives you when you leave a job. It shows your total pay and tax deducted in the current tax year up to your leaving date. It has four parts: Part 1 goes to HMRC automatically, Part 1A is for your records, and Parts 2 and 3 go to your new employer.

Your new employer uses the P45 to set up your tax code correctly, ensuring you are not over-taxed. Without a P45, your new employer may put you on an emergency tax code, which could mean paying too much tax until HMRC corrects it.

If you have a gap between jobs, keep your P45 safe. If you are claiming Jobseeker’s Allowance, Jobcentre Plus will also need it. You cannot request a duplicate P45 from a former employer, so treat it as an important document.

How P45 Works in Practice

A P45 is a document your employer gives you when you leave a job. It shows your pay and the tax deducted in the current tax year up to your leaving date. It contains four parts: Part 1 goes to HMRC, Parts 1A and 2 go to you, and Part 3 goes to your new employer. Your new employer uses it to ensure you are taxed correctly in your next role.

Practical Tips

Always keep your P45 when leaving a job and give Part 3 to your new employer as soon as possible. Without a P45, your new employer must put you on an emergency tax code, which usually means overpaying tax until HMRC updates your records. If you have lost your P45, you cannot get a replacement — instead, your new employer will use a starter checklist and HMRC will update your tax code once notified.

Related Topics

If you are between jobs and claiming Jobseeker's Allowance, give your P45 to the Jobcentre. When you start a new job, the new employer gives you a new tax code based on your P45 information. See P60 for the end-of-year equivalent.