P45 Parts 1, 1A, 2 and 3 — The four parts of a P45 — who gets what
A P45 comes in four parts. Part 1 goes to HMRC from your old employer; Part 1A is yours to keep; Parts 2 and 3 go to your new employer.
At a glance
- Entry
- The four parts of a P45 — who gets what
- Feeds to
- Parts 2 and 3 become your new employer's starter information. Part 1A is your record — required for Self Assessment and for claiming benefits.
- Check against
- Make sure you hold Part 1A and that Parts 2 and 3 have been given to your new employer before your first payday there.
What this means
When you leave a job, your employer is required to give you a P45 on your last day (or as soon as practicable). The form comes in four parts. Part 1 is submitted electronically by your old employer to HMRC. Part 1A is yours — keep it with your tax records. Parts 2 and 3 are also yours but intended to go to the next employer (or to JobCentre Plus if you're claiming benefits).
Part 2 is retained by the new employer; Part 3 is completed by them and sent to HMRC to register you on their PAYE scheme using the code and YTD figures from Part 1A. Without Parts 2 and 3, your new employer will use an emergency code (e.g., 1257L W1/M1) or BR, typically causing over-deduction.
Implications for your tax
- Without handing over Parts 2 and 3, expect to pay emergency/BR tax until HMRC issues a correct code — overpayment usually resolves at year-end P800 reconciliation.
- If you're starting a second job, give the P45 from the old job (if it was your only job before) to the new employer. If you're keeping the old job and adding a new one, complete a Starter Checklist instead — a P45 isn't appropriate.
- For Self Assessment, the Part 1A figures feed SA102 Boxes 1 (pay) and 3 (tax) — keep it safe.
Common pitfalls
- Never send Part 1A to the new employer — that's yours to keep. Parts 2 and 3 are theirs.
- If you lose the P45, your employer cannot reissue it. Use the Starter Checklist at the new job and let HMRC reconcile.
- If you're going on benefits, give all parts except 1A to JobCentre Plus.
Related P45 entries
Box 8 — Total pay / tax to date — Year-to-date pay and income tax from this employment
Cumulative pay and PAYE income tax from this employer for the tax year up to your leaving date. Your new employer uses these to run cumulative PAYE.
Box 5 — Student Loan deductions — Student loan deductions to continue
Ticked if you had Plan 1, 2, 4, 5 or Postgraduate loan deductions at the time of leaving. Your new employer continues deductions from day one.
Box 6 — Tax code at leaving date — Tax code, with or without Week 1/Month 1 marker
Your PAYE tax code as at your last day. If followed by W1 or M1, it's non-cumulative — the new employer should not apply earlier pay/tax to your new employment.
Reconciling your pay? Use the take-home pay calculator to verify PAYE and NI on any salary for 2025/26 or 2026/27, and the tax code checker to decode your final tax code.
Sources
P45 structure per HMRC PAYE forms guidance. Thresholds and rates current for 2025/26 (tax year 6 April 2025 to 5 April 2026); 2026/27 figures included where published.