The parts of a P45
Part 1 goes to HMRC (usually electronically). Part 1A is yours to keep. Parts 2 and 3 go to your new employer. Keep 1A: you may need it for a tax return or refund claim.
No P45?
Your new employer will ask you to complete a starter checklist instead. Answer carefully, especially the question about other jobs or benefits, as it decides whether you're put on an emergency code.
Keep a record of the handover
A leaving document and a new employer's first payslip describe different stages of your employment. Keep them together when checking whether previous pay and tax have been carried into the new payroll record.
Try it with your own numbers
Estimate PAYE Income Tax and NI using your own tax code for 2026/27.
Frequently asked questions
Can I get a replacement P45?
No. Employers can't issue duplicates. Your final payslip and Personal Tax Account contain the same information.
Check it on GOV.UK: Income Tax rates and allowances (opens GOV.UK in a new tab) · National Insurance rates and category letters (opens GOV.UK in a new tab)
Sources
Tax year 2026/27. Check these official sources for current rules and deadlines.
Related calculators
- PAYE Calculator — Estimate PAYE Income Tax and NI using your own tax code for 2026/27.
Related guides
- What Is a P60? — What a P60 shows, when you should receive it and when you'll need it, from mortgages to tax refunds.
- Tax Codes Explained — What your tax code means, from 1257L to K codes, BR, D0, NT and emergency codes, and what to do if yours looks wrong.
- How PAYE Tax Works — A plain-English explanation of PAYE: how employers deduct tax, what cumulative coding means, and why your payslip changes month to month.