State Business 
Leaving a job always comes with a bit of administrative paperwork, and one document you’ll definitely encounter is the P45. Whether you’re moving to a new role, taking time off, or starting your own business, understanding when and how you’ll receive your P45 can save you headaches down the line – particularly when it comes to your tax code and avoiding emergency tax rates.
What is a P45?
A P45 is an official document issued by your employer when you leave a job. It’s part of the UK’s PAYE (Pay As You Earn) tax system and serves as a record of your earnings and the tax you’ve paid during that employment in the current tax year.
The P45 matters because it tells your new employer (or HMRC, if you’re not working) exactly where you stand tax-wise. Without it, you could end up on an emergency tax code, which often means paying more tax than you should until things get sorted out. Understanding your p45 form rights and how it works is essential for smooth transitions between jobs.
What information is on a P45?
Your P45 contains several key pieces of information:
- Your personal details: full name, National Insurance number, and address
- Your tax code at the date you left
- Total pay to date in the current tax year (from 6 April)
- Total tax deducted up to your leaving date
- Date of leaving the employment
- Employer’s PAYE reference number
- Student or postgraduate loan indicators, if applicable
The four P45 parts and who gets each
A P45 is divided into four parts, though you’ll only see three of them. Part 1 goes straight to HMRC through the Real Time Information (RTI) system – your former employer submits this electronically when they process your final pay. Part 1A is kept by you for your records. Parts 2 and 3 are what you hand to your next employer. They’ll use these to set up your payroll correctly, then send Part 3 onwards to HMRC. Most employers these days send P45s electronically – usually as a PDF via email or through a payroll portal.
Paper vs digital P45s
Yes, electronic P45s are completely valid and increasingly common. HMRC accepts digital versions as long as they contain all the required information and are properly secured. If you receive an electronic P45, make sure you save multiple copies and check all details are correct.
P45 vs P60 vs P11D
A P45 is issued when you leave a job, covering your pay and tax for the portion of the tax year you worked there. A P60 form is your end-of-year tax summary, issued every April for any job you’re still in. A P11D reports benefits in kind – company cars, private medical insurance – and arrives after the tax year ends if you received such perks.
When do you get your P45?
You should receive your P45 as soon as possible after leaving employment, typically by your final pay date or shortly thereafter. There’s no specific statutory deadline spelled out in days, but HMRC guidance makes clear that employers must issue a P45 promptly. In practice, most employers provide it within a few days of processing your final salary payment.
The standard timeline and employer obligations
Here’s how it usually works:
- You work your notice period (or leave immediately, depending on circumstances)
- Your employer processes your final payroll, calculating any outstanding salary, holiday pay, or deductions
- Once final pay is confirmed, the employer generates your P45
- The P45 is sent to you – either by post, email, or via a payroll portal
For most people leaving on good terms, the P45 arrives within a week of the last working day.
How long does an employer have to issue a P45?
HMRC requires employers to provide a P45 “without unreasonable delay.” While there’s no fixed deadline, the expectation is clear: it should be done promptly, ideally by the time final pay is made or very soon after. If an employer drags their feet beyond a few weeks, they could face penalties. More importantly for you, not having a P45 can trigger emergency tax at your next job.
Can a P45 be issued before final pay is processed?
Technically yes, but most employers won’t do it. The P45 needs to show accurate figures for your total pay and tax, and until final payroll runs, those numbers aren’t final. Expect your P45 after payroll closes.
Scenarios that affect timingResignation, dismissal, redundancy, and end of fixed-term
You get a P45 in all of these cases. The reason for leaving doesn’t change the obligation.
Working notice, garden leave, and payment in lieu of notice (PILON)
If you work your notice, your leaving date is your last working day, and the P45 follows soon after. On garden leave, you’re technically still employed, so your leaving date is the end of the garden leave period. You’ll receive your P45 once that period concludes. With payment in lieu of notice (PILON), your leaving date is typically the day you actually stop working, and the PILON payment is included in your final pay before the P45 is issued.
Agency, umbrella payroll, and temp assignments
If you work through an agency, your actual employer (for PAYE purposes) is usually either the agency itself or an umbrella company. When you finish an assignment, if you’re moving to another assignment with the same agency, you usually don’t get a P45. If you leave the agency altogether, then you’ll receive a P45 from that organisation.
Zero-hours, casual, and seasonal student roles
If you’ve simply stopped picking up shifts but remain on the books, your employer might not issue a P45 immediately. The solution? Request your P45 explicitly. Let your employer know you’ve finished and won’t be returning.
Multiple jobs and self-employment
A P45 only relates to the specific employment you’re leaving. If you have two jobs and quit one, you’ll receive a P45 from that employer only. If you’re leaving PAYE to go self-employed, you’ll receive a P45 from your employer when you leave employment. Keep it safe for your Self Assessment records.
How to get your P45 (and what to do if you don’t receive it)Getting your P45 from your former employer
Start with the direct approach:
- Contact your former employer’s HR or payroll team by email
- Double-check they have the correct contact details
- Allow a few days to a week for response
Issuing a P45 is a legal obligation, not a favour.
If your employer won’t issue it or has ceased trading
Gather evidence: payslips, employment contracts, bank statements showing salary payments. Contact HMRC’s employer helpline (0300 200 3200) and explain the situation. If the company is insolvent, the Insolvency Service may be able to assist.
Alternatives your new employer can use
If you genuinely can’t get a P45, your new employer can proceed using a starter checklist. Additionally, your most recent payslips and a statement of earnings from your previous employer can help. Tools like ANNA Money make it easier for small business owners to manage finances, issue invoices, and stay compliant with tax regulations – which can be particularly valuable if you’re self-employed and navigating PAYE transitions yourself.
Can you get a P45 online?
HMRC doesn’t hold or issue P45s – your employer does. However, you can access employment history and pay details in your HMRC Personal Tax Account at gov.uk. The data is there, but not in the specific P45 format a new employer needs.
Lost P45 or incorrect details
Contact your previous employer and ask for a duplicate. They should be able to re-generate the document from their payroll records. If your P45 has incorrect figures, contact your former employer immediately – they need to issue a corrected version and update HMRC. What to do with your P45 after leaving a jobStarting a new job Hand over Parts 2 and 3 of your P45 to your new employer’s HR or payroll team as soon as possible – ideally on or before your first day. This ensures you’re on the correct tax code from the start.
If you’re not starting a new job
If you claim Universal Credit or other benefits, the DWP may ask for your P45 as evidence of your previous earnings. If you’ve paid tax but won’t be working again in the tax year, you may be due a refund. Submit a P50 form to HMRC along with your P45 to claim back overpaid tax.
Emergency tax without a P45
If you begin a new job without providing a P45, your employer will usually place you on an emergency tax code. You’ll pay more tax than you should temporarily, but once HMRC updates your tax code (usually within a few weeks), your tax corrects automatically via your payslip.
Validity and record-keepingHow long to keep your P45
A P45 is most useful if you provide it to your new employer within the same tax year. For record-keeping, hang onto your P45 for at least six years. HMRC can query your tax affairs going back several years, and the P45 is valuable evidence. It’s also useful for mortgage applications and proof of employment history.
Employer RTI reporting
Behind the scenes, your P45 is linked to Real Time Information (RTI) – the system employers use to report payroll to HMRC. When you leave, your employer submits an RTI “leaver” notification with your leaving date and final pay figures.
FAQs
Is a P45 acceptable as proof of identity or address?
Not typically – it’s not on the official list of documents accepted for identity verification like passports or driving licences.
Do you get a P45 if you transfer within the same company group?
Only if you’re formally leaving one legal entity and joining another. Internal transfers within the same legal employer don’t trigger a P45.
Does a P45 include redundancy pay or bonuses?
The P45 shows total taxable pay. If redundancy pay is taxable (amounts over £30,000), it’ll be reflected in the totals, but not itemised separately.
Can a P45 be sent by email?
Yes, electronic P45s sent via email are fine, and scans or photos are acceptable as long as details are clear.
Who gets my P45 if I start two new jobs simultaneously?
Give your P45 to your main job. Your second job will use a starter checklist and usually get a BR (basic rate) tax code.
Do pension providers issue a P45?
Yes, if you’re receiving regular pension payments taxed under PAYE and you stop taking payments or switch providers.
Will my student loan status appear on my P45?
Yes, your P45 will show a student loan indicator (Plan 1, Plan 2, Plan 4, or Postgraduate Loan) if applicable.
Is a P45 needed for mortgage applications?
It’s useful supporting evidence of income and employment history, though not always strictly required. Lenders often request it alongside P60s and payslips.
Disclaimer
The information provided in this article is for general guidance and informational purposes only and is based on UK tax rules and HMRC guidance as understood at the time of writing. It does not constitute tax, legal, or financial advice and should not be relied upon as a substitute for professional advice tailored to your individual circumstances.
Tax regulations, employment practices, and HMRC procedures can change, and their application may vary depending on personal and employment situations. While every effort has been made to ensure accuracy, no guarantees are given regarding the completeness or current validity of the information.
