The Income Tax (Pay As You Earn) Regulations 2003

Cessation of employment: Form P45 U.K.

36.—(1) On ceasing to employ an employee in respect of whom a code has been issued, the employer must complete Form P45.

[F1 (1A) 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 [F2 if 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.

[F3 (2A) 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.

Table 2

Information which must be provided in Form P45

1.	2.	3–5.
Information to be provided	Conditions	Form P45 Part
		1	1A	2, 3
1.  the employer’s PAYE reference U.K.		yes	yes	yes
2.  the employee’s national insurance number U.K.	if known	yes	yes	yes
3.  the employee’s name U.K.		yes	yes	yes
[F4 3A. the employee’s date of birth		yes	no	no
3B. the employee’s sex		yes	no	no]
4.  the date on which the employment ceased U.K.		yes	yes	yes
5.  the employee’s code or, if more than one, the latest code, issued by the Inland Revenue for the tax year during which the employment ceased U.K.		yes	yes	yes
6.  whether the employee’s code is used on the cumulative basis U.K.		yes	yes	yes
7.  the tax week or month in which the last relevant payment was made to the employee or, in a case falling within regulation 24, was treated as having been made U.K.	if the employee’s code is used on the cumulative basis	yes	yes	yes
8.  the total payments to date and the corresponding total net tax deducted U.K.	if the employee’s code is used on the cumulative basis	yes	yes	yes
9.  the total payments to date relating to the employment in question and the corresponding total net tax deducted U.K.	if the employee’s code is used on the cumulative basis, and if different from the information supplied under item 8	yes	yes	no
10.  the total payments to date relating to the employment in question and the corresponding total net tax deducted U.K.	if the employee’s code is not used on the cumulative basis	yes	yes	no
11.  the number used by the employer to identify the employee U.K.	if any	yes	no	no
12.  the department or branch in which the employee was employed U.K.	if any	yes	no	no
13.  the employee’s address U.K.	if known	yes	no	no
14.  the employer’s name U.K.		yes	yes	no
15.  the employer’s address U.K.		yes	yes	no
16.  the date the Form is completed U.K.		yes	yes	no

(5) This regulation is subject to regulations 38, 39 and 180 (death of employee etc).

Textual Amendments

F1 Reg. 36(1A) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 16

F2 Words in reg. 36(2)(a) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 6(a)

F3 Reg. 36(2A) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 6(b)

F4 Words in reg. 36(4) Table 2 inserted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 3