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A guide to PAYE forms

P45

You’ll get a P45 from your employer when you stop working for them. The P45 shows how much tax you have paid on your salary so far in the tax year. All employers are legally obliged to give all employees a P45 when they leave.

There are 4 parts to a P45. (Part 1, 1A, 2 and 3)

Part 1 – Your Employer sends Part 1 to HMRC and gives you the other parts.

Part 1A – The employee must keep this for their own records

Part 2 and Part 3 – The employee must give this to their new employer or Jobcentre Plus if they are not working.

The new employer must submit part 3 to HMRC to let them know the individual has started working for them.

If you lose your P45 you cannot be given a replacement. Your new employer will ask you to fill out a new starter form (P46) which will then be forwarded to HMRC.

 

P60

This shows how much tax an employee has paid on their salary during the tax year. It is the employers responsibility to give their employee a P60 either electronically or on paper.

The P60 is an End Of year Certificate and is used for claiming back overpaid tax and applying for tax credits. It is an important document as it can be used as proof of income when applying for credit.

If the employee has multiple jobs you should receive a P60 from each employer.

If you lose a P60 you can receive a replacement from your employer.

 

P11D

The employer might give you a copy of your P11D if they used it to tell HMRC about your ‘benefits in kind’ such as company cars.

An employer may take the tax you owe on your benefits directly out of your pay. Your employer will explain how this works.

If you lose a P11D you should be able to get a copy from your employer or HMRC.

 

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