P45 Form Download Guide for Employers

Employers handle a range of statutory documents when an employee leaves, but the P45 remains one of the most significant for tax, payroll processing and compliance. HR teams are expected to understand not only what a P45 is but also how to generate it, how to provide it to the employee and how to correct it if things go wrong. Given that final pay and leaver administration carry legal responsibilities, the P45 sits at the centre of accurate PAYE reporting.

What this article is about
This article explains how employers and HR professionals can generate and download a P45 using payroll software or HMRC systems, what to do when an employee asks for a copy, and how to maintain compliance across final pay. It clarifies why employers cannot download a blank P45 form, the legal requirements for issuing a P45 when a worker leaves and the risks of incorrect RTI reporting. The guidance provides a comprehensive and practical framework for managing leaver documentation in line with UK PAYE rules.

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

Employers frequently receive questions from leavers about how to obtain their P45 or whether it can be downloaded online. For HR teams, understanding the statutory function of the P45 is fundamental. The form provides HMRC and new employers with accurate pay and tax information so the employee can be placed on the correct tax code and avoid overpayments or emergency tax in their next job. This section outlines the legal meaning of a P45, why employers cannot download a blank version and the point at which the document must be issued.

1. Legal definition of a P45

A P45 is an HMRC PAYE form that records an employee’s taxable pay and tax deducted from the start of the tax year up to the date their employment ends. Its purpose is to ensure continuity of tax treatment when the individual moves to a new employer or needs to update HMRC. A P45 is issued in relation to a specific employment, so an individual with multiple jobs may receive more than one P45 when those employments end. The form is also an RTI-linked record, meaning the data provided on a P45 must be consistent with the employer’s real-time reporting.

2. Why a P45 cannot be downloaded as a blank form

Unlike other HMRC documents, employers cannot download a blank P45 template. HMRC withdrew paper P45 stationery from circulation in 2019, and the only lawful way to produce a P45 is through approved payroll software or HMRC’s Basic PAYE Tools. This ensures the data aligns with the employer’s PAYE scheme and RTI submissions. Any third-party blank templates circulating online are not valid and must not be used, as they will not integrate with HMRC systems or HMRC’s RTI records.

3. When employers must issue a P45

A P45 must be generated when employment ends, regardless of the circumstances or length of service. This includes resignations, dismissals, redundancies and fixed-term contracts reaching their end date. Employers must issue the P45 promptly, typically after processing the final payment and submitting the Full Payment Submission (FPS) showing the individual as a leaver. A valid P45 can only be produced where there have been taxable earnings reported for that employment in the tax year. Where an employee has not received any taxable pay and has no RTI record for the year, a P45 cannot be generated, although the employer must still notify HMRC of the leaving date through RTI. Delays or failures in issuing a P45 can affect the employee’s tax position and lead to unnecessary HMRC intervention.

4. What information a P45 must contain

A valid P45 includes the employer’s PAYE reference, the employee’s National Insurance number, the total taxable pay and tax deducted to date, and the leaving date. It also includes statutory sections (Part 1, 1A, 2 and 3) generated automatically by payroll software. Part 1 is effectively provided to HMRC through RTI, while Parts 1A, 2 and 3 are for the employee and their new employer. This data must match the information reported to HMRC via RTI, as discrepancies can trigger compliance queries and delay the correction of the employee’s tax position.

Section A Summary
A P45 is a mandatory PAYE record that employers must produce when employment ends. It cannot be downloaded blank and can only be generated through legitimate payroll systems following RTI reporting. A P45 is issued for each individual employment, and the information it contains must align with RTI data and be issued promptly to prevent tax code errors and maintain compliance.

Section B: How Employers Generate and Download a P45

Once an employee is marked as a leaver, employers must generate the P45 correctly through their payroll system. There is no external downloadable template; the form must be created within approved software or HMRC’s Basic PAYE Tools to ensure all data aligns with the PAYE scheme. This section explains the generation process, how to download or retrieve a copy and the pitfalls that often cause compliance issues.

1. Using payroll software (FPS integration)

Most employers use commercial payroll software that automatically produces a P45 when the employee’s leaving date is entered and the final Full Payment Submission (FPS) is processed. The software will generate the P45, populate statutory fields using RTI data, produce a downloadable or printable copy for the employee and retain the electronic record for audit purposes. Because the data flows directly from the payroll system, the P45 will match figures reported to HMRC. HR and payroll staff should check that all earnings up to the final date are included, particularly where bonuses, holiday pay or deductions are processed on termination. Digital-only P45s are acceptable provided employees can access, store and print the document if required.

2. HMRC Basic PAYE Tools process

For employers using HMRC’s free Basic PAYE Tools (BPT), the process follows the same principle. The employer enters the leaving date, finalises pay for the period and submits the FPS marking the individual as a leaver. Basic PAYE Tools will then generate the P45 sections, which can be printed or saved as a PDF. While BPT is less flexible than commercial software, it remains a valid and HMRC-recognised way to create a compliant P45.

3. Retrieving a copy of a previously issued P45

If the employee later requests another copy, the employer can retrieve it from payroll records. Most software retains P45 forms linked to the employee profile. If historical RTI data has been archived, it may require restoring the period or producing a reprint. Employers cannot access a P45 through HMRC’s online services; only payroll systems hold the issued form. If the record no longer exists, a statement of earnings may need to be provided instead. Payroll data must be retained for a minimum of 3 years, but employers typically keep digital archives much longer to ensure compliance with HMRC audit requirements.

4. Common employer errors and how to avoid them

Typical mistakes include marking a leaver before the final pay run, issuing a P45 that doesn’t match FPS figures, failing to include accrued holiday or deductions in the final pay or generating multiple P45s for the same employee. These errors can create mismatches in HMRC records and delay the employee’s tax correction. Employers must also understand that losing P45 records breaches payroll record-keeping rules. Ensuring accurate payroll data entry, checking final pay calculations and maintaining consistent RTI reporting prevents most issues.

Section B Summary
Employers must generate P45s through authorised payroll software or Basic PAYE Tools, ensuring the data aligns with RTI submissions. Copies can be reissued from payroll records, and careful handling of final pay avoids errors that can disrupt tax processing. Digital-only P45s are legally permissible as long as they are securely delivered and accessible to the employee.

Section C: Employee Access and Requests

Employees often assume they can download their own P45 online, but HMRC does not provide this option. Only employers can generate or retrieve a P45, and HR teams must know how to handle requests, corrections and situations where the form cannot be reissued. This section sets out the correct approach for responding to employee queries and ensuring compliance.

1. What to do when an employee asks for a P45 download

Employees cannot download a P45 from GOV.UK, HMRC or their personal tax account. The employer must provide it directly. If an employee requests a copy, the employer should confirm the leaving date, check the final pay run has been processed and reissue the P45 from payroll software. The form can be emailed as a PDF if the employer’s policies allow for secure transmission. Employers must ensure that any transmission of P45s complies with GDPR and internal data protection procedures, as the form contains sensitive personal and financial information.

2. What to issue if the employee has already been marked as a leaver

Once the FPS has been submitted showing the individual as a leaver, the payroll record becomes closed. However, employers can still access and reissue the P45 from the payroll system without reopening the record. If the employee queries pay information after the leaver submission, the employer may need to issue an amended FPS to correct inaccuracies before regenerating the P45. If a post-leaver payment is made, a new P45 cannot be issued. Instead, employers must process the payment using the “Payment After Leaving” indicator in RTI.

3. What to issue if HMRC rejects the P45 or data is incorrect

Occasionally HMRC identifies inconsistencies between FPS data and a P45. This usually arises from incorrect leaving dates, mismatched pay figures or unreported adjustments. In such cases, the employer must correct the RTI submission through an amended FPS. EPS submissions are not used for correcting pay or leaving date errors. After the FPS has been corrected, the employer should regenerate and reissue the P45. Reissuing a corrected P45 ensures the employee’s tax code and PAYE calculations for their next employer are accurate.

4. Employer duties when an employee loses their P45

Employers must provide a replacement copy on request, as long as they hold the record. There is no statutory time limit for issuing a replacement, although payroll data retention rules require employers to keep PAYE information for at least 3 years after the end of the tax year it relates to. Many employers keep digital records for significantly longer to ensure HMRC audit readiness. If the P45 record no longer exists, the employer should instead provide a statement of earnings covering taxable pay and tax deducted from 6 April to the leaving date. HMRC accepts this where a P45 cannot be reproduced.

Section C Summary
Employees cannot download their own P45, so employers remain responsible for generating, reissuing and correcting the document. HR teams must ensure requests are handled promptly, errors are corrected through amended FPS submissions and alternative evidence such as statements of earnings is provided where necessary. Employers must also ensure secure, GDPR-compliant handling of P45s and apply the correct RTI process for post-leaver payments.

Section D: Payroll Compliance and Final Pay Risks

Issuing a P45 is not just an administrative step. The form sits within a wider framework of PAYE compliance, final pay calculations and statutory reporting obligations. Mistakes with leaver processing can lead to incorrect tax deductions, HMRC discrepancies and employee complaints. This section sets out the compliance issues employers must manage when handling P45s.

1. Reporting leavers correctly through RTI

Employers must report the employee’s leaving date through the Full Payment Submission (FPS). The P45 can only be generated once the final FPS has been submitted. Incorrect or late RTI reporting can cause the employee’s tax records to become misaligned, leading HMRC to intervene or issue emergency tax codes to the employee’s next employer. Most corrections to leaving dates or pay details require an amended FPS rather than an EPS, and employers should use the “Payment After Leaving” flag where post-leaver payments are made.

2. Tax code implications when no P45 is issued

If the employee’s new employer does not receive a P45, they may have to place the employee on an emergency tax code using information from the Starter Checklist. This replaced the old P46 process. Emergency tax codes can lead to higher tax deductions until HMRC updates the employee’s records. Where an employer fails to issue a P45 without justification, HMRC may question the accuracy of PAYE submissions or request clarification of leaver details.

3. Impact on final pay, holiday calculations and deductions

Final pay often includes additional elements such as accrued holiday pay, bonuses or deductions for unreturned equipment or overpayments. If these amounts are not included in the final pay run before generating the P45, the figures will be incorrect. Incorrect P45 data can disrupt tax calculations for the employee and create payroll correction work later. Employers must also ensure that any deductions from final salary comply with the Employment Rights Act 1996, which allows deductions only where authorised by statute, contract or the employee’s prior written consent.

4. How to avoid compliance breaches and HMRC penalties

Employers can reduce risk by ensuring accurate entering of leaving dates, reconciling all pay elements before finalising payroll, maintaining proper internal controls around RTI submissions, promptly issuing and reissuing P45s and securely storing payroll records for the statutory retention period. Good systems and workflows are central to compliance, especially for employers handling frequent turnover.

Section D Summary
P45s must be handled with precision, as they interact directly with RTI reporting, tax code management and final pay accuracy. Correct processes protect employers from HMRC challenges and support smooth employee transitions.

FAQs

Can employers download a blank P45 form?
No. HMRC no longer provides blank P45 stationery. Employers must generate the form through approved payroll software or HMRC’s Basic PAYE Tools. Any blank templates found online are not valid for PAYE or RTI purposes.

How long must employers keep P45 records?
Employers must retain PAYE records, including P45 information, for at least 3 years after the end of the tax year to which they relate. Many organisations keep digital payroll history for longer to support HMRC audits and internal compliance.

What should an employer do if a P45 is wrong?
If a P45 contains incorrect pay, tax or leaving date information, the employer must correct the data through an amended FPS submission. EPS submissions cannot be used for these corrections. After correcting RTI, the employer should regenerate and reissue the P45.

Can an employee get their P45 from HMRC?
No. HMRC does not provide copies of P45s, and employees cannot download them from their personal tax account. Only employers can generate or retrieve them. Where a P45 cannot be reproduced, a statement of earnings may be provided instead.

What if an employee leaves before receiving any pay?
If no taxable earnings have been paid in the tax year, a P45 cannot be produced because no RTI record exists for that employment. The employer must still submit an FPS showing the leaving date, and may issue a letter confirming that no taxable pay was received. The new employer will use the Starter Checklist to apply the correct tax code.

Does an employee receive multiple P45s if they have more than one job?
Yes. A P45 is issued for each individual employment. If a person holds multiple jobs and leaves one, they receive a P45 for that specific job only. Remaining employments continue unaffected.

Conclusion

Handling P45s correctly is a core part of final pay compliance for employers and HR professionals. The process begins with accurate RTI reporting and ends with issuing a P45 that reflects the employee’s full taxable pay and deductions up to their final working day. Because employees cannot obtain the form themselves, employers must manage requests promptly and ensure historical records are available if a replacement is needed.

A compliant P45 reduces the risk of incorrect tax codes, prevents HMRC discrepancies and supports a smooth transition for the employee into new employment. By integrating accurate payroll processes with secure record-keeping and clear leaver procedures, employers can meet their statutory obligations and avoid the common pitfalls associated with P45 administration.

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