Answers · UK 2025/26
What is a P45 in the UK?
A P45 is the form your employer gives you when you stop working. It has 4 parts showing your pay and tax for the current tax year. Give parts 2 and 3 to your new employer or Jobcentre — without it, you'll be put on emergency tax until HMRC reconciles.
Full answer
A P45 is the form your employer must give you when you leave a job (resign, fired, redundancy or retire). It has 4 parts: Part 1 goes directly to HMRC by your employer, Part 1A you keep, Parts 2 and 3 you give to your new employer or Jobcentre Plus. Information shown: name, NI number, leaving date, tax code, total pay this tax year, total tax paid. Without a P45, your new employer uses emergency tax (1257L W1/M1, BR, or 0T) — often resulting in overpayment until HMRC reconciles via P800 letter or automatic refund. Lost P45 cannot be replaced by HMRC — ask former employer for a «statement of earnings» letter instead. P45 is one of the most important UK employment documents — always file safely.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.