Left Your Job? Don't Lose Your P45 — Here's Why It Matters

When you leave a job, your employer is legally required to give you a P45. This four-part form documents your total pay and tax for the current tax year — and it's essential for your next employer to avoid putting you on emergency tax. Yet thousands of people lose theirs, don't get one, or don't understand why it matters.

What Does a P45 Contain?

• Part 1: Sent directly from your employer to HMRC (you never see this)
• Part 1A: Your copy to keep — shows your tax code, total pay to date, and total tax to date
• Parts 2 and 3: Given to your new employer. They send Part 3 to HMRC and keep Part 2 for their records

Why You Must Give Part 2 and 3 to Your New Employer

When you start a new job, your employer needs to know your tax code, how much you've earned so far this year, and how much tax you've paid. Without your P45, they have to use an emergency code (often BR or 0T) that taxes you incorrectly. Give your P45 to your new employer's HR or payroll team as soon as possible after starting.

What If You Lost Your P45?

Your previous employer cannot legally issue a duplicate P45 — once they've finalised payroll, it's done. Instead:

1. Complete a "starter checklist" (the modern equivalent of a P46) with your new employer
2. Contact HMRC on 0300 200 3300 — they can sometimes provide details from their records
3. Any incorrect tax due to emergency code will be corrected automatically through the cumulative PAYE system, or via a P800 after year end

Frequently Asked Questions

My employer hasn't given me a P45 — what do I do?

Your employer is legally required to provide a P45 by your last day of employment (or promptly after). If they haven't, email payroll in writing to request it. If they refuse or ignore you, you can report them to HMRC.

Do I get a P45 if I'm made redundant?

Yes. Redundancy is a form of leaving employment, so a P45 must be issued. Any redundancy payment, PILON, or final salary should all be on the P45 or accompanying payslip.