What Is a P45 and When Do You Get One?
Changed jobs? Left a role? You’ll have received — or should have received — a P45. Here’s exactly what a P45 is, when you get one, what to do with it, and what happens if you don’t have one.
What is a P45?
A P45 is a tax document issued by your employer when you leave a job. It records your earnings and tax deductions from the start of the current tax year up to the date you left. It comes in three parts:
- Part 1 — sent by your employer directly to HMRC
- Part 1A — your copy to keep
- Part 2 & 3 — given to your new employer when you start your next job
When do you get a P45?
Your employer must give you a P45 on or promptly after your last day of work. There is no fixed legal deadline in the same way as a P60, but it should arrive within a few days of leaving. Most employers issue it alongside your final payslip.
What does a P45 show?
- Your full name and address
- Your National Insurance number
- Your employer’s PAYE reference
- The tax year the document relates to
- Your total pay from 6 April to your leaving date
- Total income tax paid in that period
- Your tax code at the date of leaving
What do you do with your P45?
| Situation | What to do with your P45 |
|---|---|
| Starting a new job | Give Parts 2 & 3 to your new employer. Keep Part 1A yourself. |
| Claiming benefits | You may need to provide it when claiming Universal Credit or Jobseeker’s Allowance. |
| Not starting a new job immediately | Keep all parts safely. Hand to your next employer when you start. |
What if you don’t have a P45?
If you start a new job without a P45 — because it was your first job, your previous employer didn’t issue one, or you lost it — your new employer will ask you to complete a Starter Checklist (previously called a P46). This tells them which statement applies to your situation so they can use the right tax code.
A P45 cannot be reissued by your employer. Once it’s been issued, it’s issued. If you lose it, the Starter Checklist is the accepted alternative.
P45 vs P60 — key differences
| P45 | P60 | |
|---|---|---|
| Issued when | When you leave a job | End of tax year (by 31 May) |
| Covers | 6 April to leaving date | Full tax year |
| What you do with it | Give to new employer | Keep it |
| Accepted for mortgage? | No | Yes |
| If lost | Cannot be reissued — use Starter Checklist | Request from employer or use OS Payroll |
Frequently asked questions
What is a P45 used for?
A P45 is used to pass your earnings and tax information to a new employer so they can set up your tax code correctly. Without it, you’ll be put on an emergency code or need to complete a Starter Checklist.
Do I get a P45 if I’m made redundant?
Yes — your employer must issue a P45 when your employment ends, regardless of whether it’s resignation, redundancy, or dismissal.
What if my employer doesn’t give me a P45?
Your employer is legally required to issue a P45 when you leave. If they don’t, contact them to request it. If they refuse or are unresponsive, contact HMRC on 0300 200 3300.
Can I use a P45 as proof of income?
Not usually — it only covers part of a tax year and is not accepted as an annual income statement. Lenders and landlords typically want a P60 for income proof.
I’ve lost my P45 — what should I do?
Complete a Starter Checklist for your new employer instead. This covers the same information and allows them to set up your tax code correctly. A P45 cannot be reissued.
This post is for general information only and does not constitute financial or tax advice.