On this page
In short
- Your employer gives you a P45 when you leave a job. It shows pay and tax so far that tax year and your code.
- Give parts 2 and 3 to a new employer to avoid an emergency code.
- You rarely need it for a rebate claim; HMRC already has the figures.
- Lost it? Employers cannot reissue one, but your personal tax account has the same data.
What is on it
- Your tax code at leaving
- Total pay and tax deducted in the tax year to date
- Employer PAYE reference and your National Insurance number
- Leaving date
Why it matters
Without it a new employer uses the starter checklist and often an emergency code, so unused allowance from the gap is not applied until year end. Emergency codes. Handing over the P45 avoids the overpayment in the first place.
For your claim
We read pay and tax from your HMRC record, so a missing P45 does not hold up a claim. Where it helps is confirming a leaving date for a temporary workplace calculation.
Questions
My employer never sent one.
Ask them; they are required to. If they refuse, HMRC has the figures anyway.
Do I need it for Universal Credit or a new job?
Useful for both, but neither is blocked without it.
Not ready to claim today?We'll email you this guide and one reminder before the 5 April deadline, when the oldest tax year drops off. Nothing else.
Sent. Check your inbox.The guide is on its way. When you're ready, the check takes 60 seconds.
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This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.
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