Employers must issue a P45 when a worker leaves a job.
Someone who is working for an employer on 5 April each year must receive a P60. The employer must issue all P60s by 31 May.
Employers must do this for anyone they employ who pays their tax through PAYE.
P45s and P60s can be issued on paper or electronically.
If an employer does not provide a P45 or P60
A worker should talk to their employer if they do not get a P45 or P60.
If the problem is not solved informally, the worker can raise a grievance.
An employer might say they have sent it, but the worker has not received it. In this case, the employer could resend the P60 document.
P45 documents cannot usually be re-sent. However, a worker could:
- ask their employer to resend the information in a different format
- access the information they need from their online HMRC account
- use HMRC's 'new starter checklist' when they start a new job
Agency workers or workers employed by an umbrella company
Workers paid by an employment agency or umbrella company whose tax is paid through PAYE are entitled to a P45 or P60. They usually do not receive a P45 at the end of each assignment.
Check how much income tax you paid on GOV.UK
If an employer issues a P45 unexpectedly
A worker might get a P45 when they have not been dismissed from their job.
This can sometimes happen during a TUPE transfer, when:
- the organisation they work for transfers from one employer to another
- a new provider takes over a contract for a service they are employed to provide
The old employer or service provider must issue a P45 because they no longer employ the worker. The worker remains in their job.
A P45 might also be provided when there is a change to the business that is not related to TUPE.
An employer should always explain why a P45 is being provided. If a worker is given one and they do not understand why, they should speak to their employer.
Find out more about TUPE transfers
If information on a P45 or P60 is wrong
If a worker thinks the information on their P45 or P60 is wrong, they should tell their employer. They should ask the employer to correct the wrong information and send the corrections to HMRC.
The employer can resend the corrected P60 to the worker. Employers will not usually be able to resend a P45. An employer who needs to make corrections can find more information from HMRC.
If the problem is not solved informally, the worker can raise a grievance.
If the employer does not correct the information, the worker should contact HMRC to complain and to correct their tax records.
Find out more about:
- checking your income tax for the current year on GOV.UK
- contacting HMRC to complain about incorrect information
Advice and support
Acas cannot give further advice on P45s or P60s.
For more help and support, contact HMRC
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