What Is a P45 and What Do You Do With It?

What a P45 is

A P45 is a form your employer gives you when you stop working for them. It records your pay and the tax taken so far in the tax year, your tax code and your National Insurance number. It helps your next employer put you on the right tax code from your first payday.

The four parts

• Part 1 goes to HMRC. Your employer sends it.
• Part 1A is your own copy. Keep it somewhere safe.
• Parts 2 and 3 go to your new employer, or to Jobcentre Plus if you are claiming benefits.

What if you lose it or do not get one?

You cannot get a duplicate P45. If you do not have one, your new employer will ask you to complete a starter checklist with your details. Without a P45, you might be put on an emergency tax code at first. See emergency tax.

P45, P60 and P11D: the difference

A P45 is for when you leave a job. A P60 is a summary of the whole tax year, given to every employee still working at the end of it. A P11D is what your employer gives HMRC about benefits like a company car.

This guide is general information, not financial or legal advice. Rates checked 8 October 2026 against GOV.UK.