There is no need for a changed P45. Any in-year deemed payment is simply a payment on which PAYE should be operated. Where a P45 is completed after a deemed payment, the deemed payment and the tax in respect of the deemed payment should be included in the total pay and total tax boxes on the form. Similarly, deemed payments and the tax on them should be included in the total pay and total tax boxes on the P60.
The only PAYE form affected by this legislation is the P35. On the P35, the employer will have to say whether or not IR35 applies - by simply ticking a box - and, if so, whether the tax and NICs paid at 19 April and shown on the P35 in May is the final figure.
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