P45
A P45 is the form your employer gives you when you leave, showing your leaving date, pay and tax so far in the tax year, and your tax code.
A P45 is the record your employer gives you when you stop working for them. According to GOV.UK, it shows your leaving date, your total pay and tax from 6 April to the date you left, your tax code and personal details such as your National Insurance number.
When you start a new job, give your new employer Parts 2 and 3 and keep Part 1A; they use it to work out how much tax you pay. If you claim taxable benefits instead, it goes to Jobcentre Plus. If you have no P45, for example in a first or second job, you fill in HMRC's starter checklist, which can put you on an emergency tax code until HMRC updates your record. A lost P45 cannot be replaced, but your personal tax account and the HMRC app show your pay and tax for the last 5 tax years.
Example: you leave on 30 September 2026 having earned £20,000 since 6 April on code 1257L. Your P45 shows pay of £20,000 and tax of £2,743, which is 20% of the £13,715 left after 6 months of Personal Allowance (£6,285). Your new employer enters those figures, so your next payslip is taxed on your pay for the year so far.
Check the code on your new payslip with the tax code checker, and read why you are on an emergency tax code.
Tools that use it
Guides that explain it
- HMRC tax refund: are you owed money back and how do you claim it?
- How to read your payslip: every line explained, with an example
- Emergency tax: how it works and how to get your money back
- Is redundancy pay taxed? What is tax-free and what is not
- Why is my tax code wrong? What it means and how to fix it