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.
