PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 1DEDUCTION AND REPAYMENT
Cessation of employment
Cessation of employment: Form P45I136
1
On ceasing to employ an employee in respect of whom a code has been issued, the employer must complete Form P45.
F41A
If Part 3 of Form P45 is not available—
a
the employer is not required to complete that Part of the Form, and
b
where the employer does not complete that Part, any requirement, however expressed, in these Regulations which relates only to Part 3 does not apply.
2
The employer must then—
a
send Part 1 of that form to the Inland Revenue F3if the employer is one to whom paragraph (2A) applies, and
b
provide Parts 1A, 2 and 3 to the employee,
on the day on which the employment ceases or, if that is not practicable, without unreasonable delay.
F22A
This paragraph applies to—
a
non-Real Time Information employers, and
b
Real Time Information employers to whom HMRC has given a notice requiring the employer to send to HMRC Form P45 or Form P46 on the commencement of a new employee’s employment.
3
Retirement on pension is not a cessation of employment for the purposes of this regulation if the PAYE pension income is paid by the same employer after retirement.
4
The information listed in column 1 of Table 2 must, subject to the conditions set out in column 2, be provided in the various Parts of Form P45 as indicated in columns 3 to 5.
1. | 2. | 3–5. | ||
---|---|---|---|---|
Information to be provided | Conditions | Form P45 Part | ||
1 | 1A | 2, 3 | ||
| yes | yes | yes | |
| if known | yes | yes | yes |
| yes | yes | yes | |
F13A. the employee’s date of birth | yes | no | no | |
3B. the employee’s sex | yes | no | no | |
| yes | yes | yes | |
| yes | yes | yes | |
| yes | yes | yes | |
| if the employee’s code is used on the cumulative basis | yes | yes | yes |
| if the employee’s code is used on the cumulative basis | yes | yes | yes |
| if the employee’s code is used on the cumulative basis, and if different from the information supplied under item 8 | yes | yes | no |
| if the employee’s code is not used on the cumulative basis | yes | yes | no |
| if any | yes | no | no |
| if any | yes | no | no |
| if known | yes | no | no |
| yes | yes | no | |
| yes | yes | no | |
| yes | yes | no |
5
This regulation is subject to regulations 38, 39 and 180 (death of employee etc).