Employee leaving

When one of your employees leaves or retires you must complete a form P45. The form P45 is a three-part form.

•    Part 1 of the form is sent online to HMRC
•    Parts 1A, 2 and 3 should then be given to the leaving employee

Certain information is required to be completed on the form P45 and this includes:


•    Your Employer PAYE reference

•    The leaving employee's name, address, National Insurance number, date of birth, gender and works/payroll number

•    The employee's date of leaving and their tax code

•    Indication of whether you have been making student loan deductions from the employee

•    You'll also need to include details of the employee's earnings and tax deductions.