I left without a P45, or its figures are wrong: what happens next?

Identify which P45 problem you have

A P45 records leaving date, pay and tax accumulated from 6 April to departure, the tax code and personal details. If none was supplied, request it from the former employer. A lost form, incorrect pay or tax amounts, wrong tax code and incorrect personal details require different steps. GOV.UK distinguishes these routes; the form is a tax record, not proof that every wage was paid.

Compare the P45 with your own records

Before passing the P45 to a new employer, check the name, leaving date, and the totals for pay and tax. Keep your final payslip, any leaving confirmation, and your own record of pay in the tax year. Remember that the P45 shows cumulative pay from 6 April to the leaving date, which is not the same as the final bank transfer for your last pay period. If the figures differ, ask the employer to explain the period and the calculation rather than altering the form yourself. A difference may simply reflect that the documents cover different periods.

Prepare the new payroll route

For a lost P45, or one the employer says was sent but not received, GOV.UK says a replacement is unavailable; use the starter checklist for the new job. For a paper form, give Parts 2 and 3 to the new employer and keep Part 1a. Submit through the verified payroll channel and retain your own records securely. Check the first statement rather than assuming supplying the form resolves all tax details.

Correct wrong pay or tax figures

Wrong pay or tax amounts: request an amended P45 from the former employer; if unavailable, tell HMRC through its Income Tax service. Wrong tax code: supply the P45 and check after first pay, following the tax-code correction route if it remains wrong. Wrong personal details: supply the starter checklist and P45 to the new employer. Keep each issue and request separate, with the final payslip and tax-year totals.

Example: final net pay is not the P45 total

Hypothetical illustration: the P45 total is larger than the final bank transfer. First compare the tax-year cumulative period with the single final pay period; then compare gross with net. Ask payroll which periods and adjustments make up the P45 total. Only identify a particular discrepancy after that reconciliation. A missing final wage is a separate issue even if the tax form is corrected.

Next steps if the issue is unresolved

If you have asked the previous employer for a P45 or an amended P45 and have not received it, or if HMRC has not resolved the issue after you reported it, keep a record of your requests and any responses, along with your final payslip and leaving confirmation. You may need to provide these documents if you contact HMRC again or if the matter relates to a separate wage claim. This article explains how to handle the P45 document; it does not calculate your tax refund or replace a claim for wages the employer has not paid.

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