If you have any other questions about starting the tax year which have not been covered you can get more help by calling the Employer Helpline on 0845 7 143 143, or you can send an email and we will reply within two working days.
A. From 6 April 2009 if you have 50 or more employees you must send this form to us online.
Before you can file online you need to register with HMRC. Choose PAYE for Employers in the Do it online section.
You can send us form P45 Part 3 online using commercial software or our free Online Return and Forms - PAYE product which is part of our PAYE for Employers service. Or you can get an agent or payroll bureau to do it online for you.
You will find all the information you need on our online filing pages.
A. If a new employee does not have a P45 you and your employee will need to complete a form P46 (PDF 177K). The P46 is the form to tell HMRC about an employee who does not have a P45.
You should send the completed form P46 to your PAYE tax office on the first pay day. However, if the employee has ticked either box A or B you do not need to send the form until their earnings reach the lower earning limit. Please note, from 6 April 2009 it is mandatory for your employee's date of birth and gender to be completed on the form. You will find more information about completing form P46 in Helpbook E13 Day to day Payroll - Taking on a new employee.
You can send forms P46 to us online using the Internet. You will find all the information you need on our online filing pages.
A. Your employee should keep Part 1A of the P45 and give you Parts 2 and 3. You can not use the P45 unless you have both these parts. You should retain P45 (Part 2) for your records and send Part 3 to the PAYE tax office.
From 6 April 2009 the new A4 P45 should be used and it becomes mandatory for your employee's date of birth and gender to be completed on the form.
However, if your new employee gives you the old A5 P45, from their previous employer, you can still use this form to notify us of your new employee's commencement, if you still submit paper forms. Please note it is mandatory that your employee's date of birth must now be completed on the form.
A. No, an employer needs parts 2 and 3 of a P45. Give your employee part 1A back and ask for parts 2 and 3. If your employee is unable to provide these you must use the form P46.
A. If your new employee gives you two P45s you should use the latest P45 (Part 3) or, if the Part 3s show similar dates, use the P45 (Part 3) which shows the highest earnings and/or code. If in doubt contact your PAYE tax office for specific advice.
A. You should enter 'P' in box 11 or set the indicator if you are filing online and know the employee will not be paid between the start date and 5 April. Leave the box/indicator field blank if you are unsure.
A. Send the P45 Part 3, showing the employment start date, to us as soon as a new employee hands one in.
A. The table below shows you which tax code to use. Find the date they left their previous employment in the first column and their start date with you in the second column - then use the tax code listed in the third column.
Employee's date of leaving (item 4 on P45) |
Employee's start date with you |
Tax code to use |
|---|---|---|
6 April 2009 to 5 April 2010 |
On or after 6 April 2009 |
Use the code on the P45 |
| 7 September 2008 to 5 April 2009 | 6 April 2009 to 24 May 2009 |
Use the code on the P45, but add 44 to any code ending in L |
7 September 2008 to 5 April 2009 |
On or after 25 May 2009 |
Emergency code 647L on a week 1/month 1 basis |
6 April 2008 to 6 September 2008 |
6 April 2009 to 24 May 2009 |
Use the code on the P45, but add 104 to any code ending in L |
6 April 2008 to 6 September 2008 |
On or after 25 May 2009 |
Emergency code 647L on a week 1/month 1 basis |
Before 6 April 2008 |
6 April 2009 to 5 April 2010 |
Use code 647L on a week 1/month 1 basis |
A. You should include the correct pay and tax on your P11 Deductions Working Sheet but notify HM Revenue & Customs (HMRC) of the error immediately in writing. Do not submit a further P45 Part 3.
A. If the information provided doesn't enable you to check the values provided and record on the P11 you should get the new employee to complete a P46 instead.
For more information about taking on a new employer please refer to Part 5 of the Employer Helpbook E13 Day-to-day payroll.
A. You should submit the P45 Part 3 including the previous pay and tax details even if they relate to a previous tax year. However, you should not include the amounts on your P11 Deductions Working Sheet for the current year.
A. If you have not yet received form P6 from your PAYE tax office you can use the code on the P45 providing it is for the current tax year. If the code is cumulative you must add the previous pay and tax details from the P45 to your records. You must check the P45 figures are correct, if the tax figure you are entering on the P11 Deductions Working Sheet differs from box 7 (see E13 Employer Helpbook Day-to-day payroll) please enter the figure at box 13 of part 3 of the P45.
If you have already received form P6 you should check the P45 Part 3 for any relevant student loan information and if the student loan indicator is shown, commence repayments, if you haven't already done so or received notification from your HMRC office to stop. You can then destroy the P45 Part 3. Do NOT include the pay and tax figures shown on the P45 Part 3 in your tax calculations. Operate the code number shown on the P6 coding notification together with any pay and tax that have been included on that form.
A. You must check that the tax figures on the P45 are correct.
You can do this by using the:
If the tax figures are correct then it is likely that a tax rebate will be due as the employee has had a few months where they have not used their tax allowances.
Making tax refunds to employees - find out more
A. The leaving date can be different to the week or month number as the employee may not always be paid on the date they leave, eg they may be paid in arrears.
Check the tax figures using the taxable pay tables (PDF 78K) or the P45 Checker in the Calculator section of the Employer CD-ROM concentrating on the week or month number given and if correct, use the figures provided.
A. Depending on the pay frequency operated by you and a previous employer, a new employee joining you may sometimes receive two wages in one pay period.
If the employee has already received tax free allowances up to and including the week/month number shown on the P45 from the previous employer, paying this employee for the same pay period may result in them paying more tax.
This is because they have already used their tax free allowances for this period with their previous employer and this is perfectly normal.
