UK HMRC Forms · 2026/27
What is a P45? UK 2026/27 Guide
What it is
The P45 is the standard UK employment leaving certificate, issued by your employer when you stop working for them. It contains your tax code at the leaving date, total earnings to date in the tax year, total tax paid to date, your National Insurance number, and your leaving date. It's the document that tells your next employer (or HMRC for self-assessment) what you've already earned and paid in tax this year.
Who needs this
Anyone leaving a UK PAYE employment receives a P45 from their employer. You need it to (1) start a new job without going onto emergency tax, (2) claim Jobseeker's Allowance or Universal Credit if you're not immediately working again, (3) complete a self-assessment tax return, or (4) claim any tax refund through HMRC. Your employer must issue the P45 by your last day; legally, they cannot delay or withhold it.
When you'll see it
You receive your P45 on your last day of employment, sometimes with your final payslip. Some employers post it in the week after your leaving date. If you're owed any final pay (notice payment, holiday pay), the P45 figures should reflect this — the form is generated after final payroll runs. Many UK employers now issue P45s digitally via payroll portals rather than paper copies.
How to get it
If you've left a job and don't have your P45: contact your former employer's HR or payroll department directly. They're legally required to provide one. If they refuse or have gone out of business, contact HMRC on 0300 200 3300 — HMRC has the Part 1 information already and can confirm it for you, but you'll need to use the Starter Checklist (P46) at your new job instead.
Common issues
The most common P45 issues: (1) employer delays beyond the legal requirement (chase HR, escalate to senior leadership if needed), (2) figures don't match your final payslip (request a corrected P45 — common after late commission or bonus payments), (3) lost P45 (your employer can issue a duplicate, but only one — keep it safe), and (4) starting a new job without the P45 (use Starter Checklist instead, but emergency tax usually applies until HMRC reconciles).
Recruiter pro tip
Always keep a digital scan of your P45 (and all UK tax documents) — most issues with starting a new job, claiming benefits, or completing self-assessment can be resolved if you have the P45. UK employers don't usually keep copies for more than 3 years, so if you lose it years later, the only recourse is HMRC's records (which work but take time). Scan it the day you receive it.
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