A P45 is the document that confirms your pay and tax paid in the current tax year up to your leaving date. You need it to avoid overpaying tax in your next job.
What a P45 Contains
| Section | Information |
|---|---|
| Part 1 | Sent by your employer directly to HMRC |
| Parts 1A, 2, 3 | Given to you — keep 1A, give 2 and 3 to your new employer |
| Tax code | Your code at date of leaving |
| Total pay to date | All taxable pay in the current tax year |
| Total tax deducted | All income tax deducted in the current tax year |
Timeline: When to Expect It
- On or just after your last day — most employers with payroll software can produce it immediately
- At end of the payroll run — if your last day is mid-period, it often comes with the final payslip
- Within 2 weeks at most — for manual payroll processes
If Your P45 Is Late: What to Do
| Step | Action |
|---|---|
| 1 | Contact HR or payroll in writing; request P45 with a 5-day deadline |
| 2 | Start new job using a Starter Checklist (download from gov.uk) — reduces tax disruption |
| 3 | If still no P45 after 2 weeks, report to HMRC at gov.uk/tell-hmrc-change-of-details |
| 4 | HMRC will contact the employer |
Emergency Tax: What Happens Without a P45
If you start a new job without a P45 and no Starter Checklist, HMRC puts you on an emergency tax code (typically 1257L W1/M1 — ‘week 1/month 1’ basis). This means:
- Each pay period is taxed as if it were the first of the year
- You do not get the benefit of any unused personal allowance from earlier in the year
- You may overpay tax — refunded after year-end reconciliation
Using a Starter Checklist with your new employer is the best interim solution — answer the statements carefully, as the wrong answer can also result in higher tax.
What to Do While Waiting for Your P45
A P45 delay can cause practical problems with your new employer or benefits claim. In the interim:
For a new employer:
- Complete a Starter Checklist (formerly a P46) through your new employer’s payroll — this tells HMRC your tax situation and allows payroll to process you on a temporary code while waiting for the P45
- Provide your National Insurance number and previous pay/tax figures if you have them (from a payslip or your Personal Tax Account)
- HMRC will update your code when the P45 is processed and any overpaid tax is reconciled
For Universal Credit or other benefits:
- You do not need a P45 to claim Universal Credit — use your NI number and employment history instead
- If you claim contribution-based JSA or New-Style JSA, HMRC records are used — no P45 required
- For a tax refund after leaving work, you can claim via a P50Z form (if you are not working, not claiming taxable benefits, and not returning to work in the tax year)
If your ex-employer is unresponsive: Contact HMRC directly on 0300 200 3300 and report that you have not received your P45. HMRC can access your records and advise on next steps.