Completing Form P45
Where an employee has more than one period of employment with the same employer in the tax year:
- The 'Date of Commencement' for the latest period of employment must be completed on the P45
- Only the figures of pay and tax in respect of this latest period of employment with the company should be entered at '(b) If employment started since 1 January last enter Pay and Tax deducted (or Tax refunded) for this period of employment only'
- The Total Pay and Tax from all employments for the period 1 January to the latest date of cessation (including other employers, if any) should be entered on the P45 at '(a) Total Pay & Tax deducted from 1 January last to Date of Cessation'
Example
An employee has worked for 2 periods of employment with the same employer in 2010.
Period 1: 1 January to 25 March 2010
Period 2: 10 June to 15 September 2010
On 15 September the employee leaves after the 2nd period of employment and the employer completes the P45 as follows:
- Date of Commencement - 10 June 2010 (in DDMMYY format)
- Date of Cessation - 15 September 2010 (in DDMMYY format)
- The employee's Pay figure for the period of employment from 10 June to 15 September only should be entered at '(b) Pay (this employment)'
- The employee's Tax figure for the period 10 June to 15 September only should be entered at '(b) Tax Deducted or Tax Refunded'
- The Total Pay and Tax from all employments for the period 1 January to 15 September (including other employers, if any) should be entered on the P45 at '(a) Total Pay & Tax deducted from 1 January last to Date of Cessation'
The Total Pay figure should include the sum of:
Pay for Period 1: 1 January to 25 March 2010
Pay details from other employment(s): 26 March 2010 to 09 June 2010 (if any)
Period 2: 10 June to 15 September 2010