How to Get a P45 Online

A P45 remains one of the most common documents employees ask for when they leave a job, yet it is also one of the most misunderstood. HR teams and business owners must issue a P45 promptly and accurately, but they also face frequent questions from departing staff about how to “get a P45 online”, whether HMRC provides downloadable copies, and what employers can do when a P45 has been lost or never received. Because the form links directly to PAYE accuracy in the new employment, handling P45 requests is a routine but high-risk area for payroll compliance.

What this article is about:
This article explains, in detail, how a P45 can be accessed, issued and reissued, and what employees can and cannot obtain online. It clarifies current HMRC rules, employer duties, how to issue a P45 electronically, and how to respond when someone asks for a replacement. The article also explains how the P45 fits within Real Time Information (RTI) reporting and why HMRC does not provide online copies. The aim is to provide HR professionals and business owners with a complete and legally accurate guide to managing P45 access requests as part of the wider “final pay” process when someone leaves employment.

Section A: What a P45 Is and When It Must Be Issued

A P45 is the official PAYE form that an employer must issue when an employee leaves employment. It records taxable pay and tax deducted for the current tax year up to the leaving date, along with the employee’s tax code and National Insurance number. Although HMRC no longer requires the employer to physically send a P45 to HMRC, and stopped receiving P45 and P46 forms when Real Time Information (RTI) was introduced in April 2013, the P45 remains a core part of payroll practice because the new employer relies on it to apply the correct tax code and avoid emergency taxation.

A P45 consists of several parts, but employees now typically receive it as a single PDF or printed document generated by payroll software. Employers must provide it at the point the employee leaves, and HMRC guidance is clear that employers should issue the P45 without unreasonable delay once the final payroll has run. Issuing the P45 confirms the employer’s obligation to report the final payment through RTI and ensures the employee has the information needed to start their next role without default codes or temporary calculations.

The P45 must show the employee’s pay to date, tax to date and the tax code in use. These details must match the employer’s most recent full payment submission (FPS) under the PAYE Regulations 2003. Any discrepancy can cause significant tax issues for the employee, particularly if they move immediately into a new job. From an employer’s perspective, inaccurate P45s can lead to queries, complaints or HMRC intervention where systemic payroll errors are suspected.

Employers also need to be aware that a P45 may still be required even where no taxable pay has been made in the current tax year. If an employee leaves before receiving any pay in that tax year, the P45 can still be issued showing £0 pay and £0 tax to date, with the correct tax code and leaving date included. This helps the new employer and HMRC understand the employee’s position for that year.

Employers commonly overlook the requirement to issue the P45 even where the employee has been dismissed or left abruptly. Regardless of the circumstances, the obligation remains the same: a P45 must be provided after the final payment. Failure to issue a P45 does not create a financial penalty in itself, but it can damage employee relations and lead to HMRC complaints, payroll investigations or avoidable correspondence.

Section summary:
A P45 is a mandatory PAYE document that employers must issue promptly and without unreasonable delay when an employee leaves. It records taxable pay, tax deducted and the tax code used in the current tax year and may show £0 figures where no pay has yet been made. Issuing the P45 on time and accurately, in line with RTI and PAYE reporting rules, reduces payroll disputes and helps the employee avoid emergency tax in their next job.

Section B: Can an Employee Get a P45 Online?

Employees routinely assume they can log in to HMRC and download a copy of their P45. This is one of the most frequent queries HR teams receive after someone leaves. However, the current PAYE system does not provide any way for an individual to access or download their P45 online. HMRC stopped receiving P45 and P46 forms in April 2013 when Real Time Information (RTI) became mandatory, meaning HMRC does not hold copies of employer-generated P45s and therefore cannot make them available online.

This misunderstanding usually stems from the fact that employees can access a wide range of tax records online, including their PAYE income, tax paid, National Insurance history and end-of-year summaries. While these online records are extensive, none of them constitute a P45, and they are not accepted by new employers as a substitute. A new employer must rely on either the P45 or, if one is unavailable, a completed Starter Checklist. HR teams should make this clear to employees who mistakenly believe HMRC can provide copies.

Where an employee asks how to “get a P45 online”, employers should explain that only the former employer can issue the form. HMRC does not provide replacement P45s and will not intervene to produce a version based on RTI data. Employees can view their pay history online, but they cannot use those records to complete new starter declarations. The employer’s obligation is therefore to produce the P45, even if the employee left some time earlier, provided the payroll information for that tax year still exists within the employer’s system. Employers should also be aware of payroll system retention limits, as older data may be overwritten after a number of years.

Some employees will ask whether a scanned copy or emailed PDF counts as getting a P45 “online”. This is acceptable and common. HMRC allows employers to issue P45s electronically provided the employee agrees to receive payroll documents digitally. The employee does not download it from GOV.UK; they receive it from the employer by email or a secure portal.

Section summary:
Employees cannot download a P45 from HMRC and cannot obtain a replacement from GOV.UK. Only the employer can generate and issue the form. Online HMRC tax records do not replace a P45, and new employers cannot accept them as substitutes. HR teams should clarify that electronic P45s can be provided by the employer, not retrieved from HMRC.

Section C: How Employers Provide a P45 Electronically

Most employers now issue P45s electronically. Payroll software typically generates a PDF automatically once the final payroll is processed, allowing HR teams to send the document to the employee by email or through an employee self-service portal. HMRC permits electronic P45s provided they contain all the required information and are presented in a readable and printable format. There is no requirement to provide a paper copy unless the employee specifically requests one.

When issuing a P45 digitally, employers must ensure the method of delivery protects the employee’s personal data. A P45 contains sensitive information including name, address, National Insurance number, tax code and financial details for the tax year. Under UK GDPR, employers must take “appropriate technical and organisational measures” to protect this data. Email is acceptable, but employers should take reasonable steps to confirm the correct email address and, where possible, use secure formats, encrypted or password-protected attachments, or issue the P45 through a secure portal.

Some payroll systems automatically upload the P45 to an employee’s online account without HR intervention. This is acceptable where the employee has had ongoing access to the system during employment. However, if access is revoked on termination as part of standard off-boarding, HR should ensure the employee receives the P45 separately before access closes. Automated processes cannot replace the legal obligation to ensure the employee actually receives the form.

Employers should also maintain clear records of when and how the P45 was issued. A straightforward audit trail helps demonstrate compliance if a dispute arises or if HMRC requests evidence during a payroll review. It also protects HR where an employee later claims the document was never received. Keeping confirmation emails, system logs or issue notes is sufficient.

Section summary:
Employers can issue P45s electronically, and this is now standard practice. The employer must ensure the document is delivered securely, is readable and contains all required PAYE details. Digital issue must comply with UK GDPR, and HR should retain evidence of when and how the P45 was issued.

Section D: Missing P45s, Replacements and Employee Queries

Missing P45s are a routine issue for HR teams. Employees may lose the form, delete the email or claim they never received it. Others may request a new copy months after leaving, sometimes because a new employer has rejected the original or because the individual is completing a self-assessment return and wants a record of their PAYE position. Employers must understand what they can and cannot do when asked for a replacement.

Under current HMRC rules, an employer cannot issue a “new” P45 or amend a P45 that was previously issued. The employer may, however, provide a duplicate copy of the original form, either as a reprinted paper version or a resent PDF. The copy must replicate the original figures exactly and must not be regenerated using updated payroll data. If a correction is needed for tax or pay to date, this must be made through RTI using either an adjusted Full Payment Submission (FPS) or, for older tax years, an Earlier Year Update (EYU), not by altering or reissuing the P45.

Where an employee claims never to have received the P45, the employer should first check payroll records to confirm that the form was generated. If the P45 was not produced at the time of leaving, HR must generate it retrospectively using payroll data for that tax year. Even if the employee left some time ago, the employer remains responsible for issuing the P45 as long as the relevant payroll information is still held. Some payroll systems overwrite annual data at the end of each year, which can prevent regeneration, so employers should be aware of their system’s retention limits.

If an employee starts a new role without a P45, their new employer should use the Starter Checklist. Depending on the employee’s answers, the new employer may need to apply a temporary tax code, which could include code 0T on a cumulative basis, until HMRC issues the correct code. HR teams may receive requests from new employers chasing P45s, but the obligation remains solely with the previous employer; HMRC will not intervene or issue a replacement. Employers should respond promptly to these requests to avoid prolonged emergency taxation for the employee.

Disputes may arise where an employee challenges the tax code or figures shown on the P45. In these situations, the employer must confirm that the P45 reflects the payroll data reported through RTI. Any errors must be corrected through payroll submissions, not by reissuing the form with amended data. Employees who dispute their tax code should be directed to HMRC, as only HMRC can change a tax code or investigate whether a code was applied correctly.

Section summary:
Employers cannot create new or amended P45s, but they can provide duplicate copies of the original. Missing or unissued P45s must be produced using payroll data for the relevant tax year. Where an employee starts a new job without a P45, the Starter Checklist is the accepted alternative, and temporary tax codes such as 0T may be applied until HMRC updates the employee’s code. Any disputes over tax codes or figures must be resolved through payroll corrections or HMRC, not via altered P45s.

FAQs

Can an employee download a P45 from HMRC?
No. HMRC does not provide downloadable P45s. Employees can view their PAYE income and tax history online, but they cannot obtain a P45 from GOV.UK. HMRC stopped receiving P45s in 2013 when RTI was introduced, so only the employer can issue the form.

How long should employers keep P45 records?
Employers should retain payroll records, including P45s, for at least three years, in line with Regulation 97 of the Income Tax (Pay As You Earn) Regulations 2003. Many employers retain records for up to six complete tax years for audit or compliance purposes.

Can an employer refuse to issue a P45?
No. A P45 must be issued when an employee leaves after the final payment is processed. Withholding a P45 can create PAYE issues and trigger HMRC complaints, but it does not remove the employer’s legal obligation to provide the form without unreasonable delay.

What if the wrong tax code is shown on a P45?
The tax code on the P45 must reflect the code used in the final payroll. If the code was incorrect, the employer must correct payroll records through RTI, usually by submitting an adjusted FPS. A revised P45 must not be produced. HMRC may subsequently issue a corrected tax code to the employee or their new employer.

Can a P45 be handwritten?
Yes, although it is now rare and mainly used by very small employers or where systems have failed. HMRC permits handwritten P45s provided they match payroll records exactly and are legible.

How quickly must a P45 be issued?
The employer must issue the P45 without unreasonable delay after the final payroll has been run. Best practice is to provide it on or immediately after the employee’s leaving date.

Conclusion

Issuing a P45 correctly is a core employer obligation that directly affects payroll accuracy in a new employment. While employees often assume they can obtain a P45 online, the reality is that only the employer can generate and provide it. HR professionals and business owners must therefore understand not only how to issue a P45 promptly and securely but also how to manage requests for duplicates, lost forms and queries about online access.

A clear process for producing P45s, delivering them electronically, maintaining proper records and responding to employee questions reduces the risk of PAYE errors and unnecessary disputes. Ensuring departing staff receive a complete and accurate P45 strengthens compliance across the wider “final pay” framework and supports smoother transitions for employees moving into new roles. Employers who maintain strong RTI reporting practices and adhere to PAYE Regulations are better protected if HMRC reviews or questions leaver processes.

Glossary

Useful Links