PAYE91025 - Reconcile individual: overpayments: form P45 review
For end of year reconciliation the system will not be able to reconcile the year automatically until all the required forms P14 have been received. Where the expected number of forms P14 has not been received you can accept other forms of evidence as proof of pay received and tax deducted. One such form of evidence is a P45.
You must make certain checks before you can accept the information from the P45 in place of a form P14. See Action Guide at PAYE91026.

