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Sunday, 30 October 2011

PAYE forms: P45, P46, P60, P11D

If you're an employee, your employer must give you certain documents - forms P45 and P60 - about the tax you pay on your wages. If you receive benefits or expenses your employer sends a P11D to HM Revenue & Customs (HMRC). You get a copy of that information.

P45

You get a P45 from your employer when you stop working for them. It's a record of your pay and the tax that's been deducted from it so far in the tax year. It shows:

  • your tax code and PAYE (Pay As You Earn) reference number
  • your National Insurance number
  • your leaving date
  • your earnings in the tax year
  • how much tax was deducted from your earnings

A P45 has four parts - Part 1, Part 1A, Part 2 and Part 3.

Your employer sends Part 1 to HMRC and gives you the other three.

When you start a new job, or claim Jobseeker's Allowance, you give Part 2 and Part 3 to your new employer or to the Jobcentre.

You keep the remaining one - Part 1A for your own records.

Your employer should automatically give you a P45 when you stop working for them. If not, ask for it - you're entitled to it by law.

P46

If you don’t have a P45 because, for example, you’re starting your first job or taking on a second job without giving up your other one, your new employer may give you a form P46 to complete. It contains important information that affects the amount of tax you’ll pay, such as whether:

  • this is your first job 
  • you've been claiming Jobseeker's Allowance or Employment and Support Allowance
  • you've got another job
  • you're paying off a student loan

Some employers may not give you a P46 to complete, but will ask you for the relevant information to allocate a tax code and work out the tax due on your first pay day. HMRC will process the P46 or the relevant information passed on from your employer. It’s important that you complete the P46 or provide the relevant information your employer has asked you for as soon as possible before your first pay day, so your employer knows what tax code to use.

P60

Your P60 is the summary of your pay and the tax that's been deducted from it in the tax year.

Your employer should provide you with a P60 to keep as a record at the end of every tax year (which runs from 6 April to 5 April the next year). If your employer doesn't give you a P60 at the end of the tax year, ask for it - you're entitled to it by law if you are still working for the employer at 5 April.

You might need it:

  • to complete a Self Assessment tax return, if this applies to you
  • to claim back any tax you've overpaid
  • to apply for tax credits

You may also need it as proof of your income if you apply for a loan or a mortgage - so it's important to keep all your P60s safe.

From the 2010-11 tax year onwards a form P60 can be provided on paper or electronically. Before you are provided with an electronic version, your employer may contact you to confirm you agree to receive your P60 electronically. They will need to ensure that you have access to secure facilities to view and print a copy. Where this is not possible you can agree an email address with your employer that the P60 can be sent to.

P11D

Your employer uses a P11D to tell HMRC about the value of any 'benefits in kind' they've given you during the tax year. This means benefits or expenses that effectively increase your income, like:

  • a company car
  • private medical insurance
  • interest free loans

Your employer will only declare them if you've earned at least £8,500 in the year, including the value of the benefits. They will work out how much each benefit is worth, record it on the form and send it to HMRC. They'll also give you a copy, which you'll need for your records or if you complete a Self Assessment tax return.

If you apply for a loan or mortgage, banks and building societies will accept a P11D as proof of extra income.

What to do if you don't have the forms

Lost P60

If you've lost your P60 your employer can issue you with a duplicate. From the tax year 2010-11 onwards, your employer will no longer be required to show on the P60 that it is a ‘duplicate’.

Completing a P46 if you've lost your P45

If you've lost your P45, you won't be able to get a replacement. Your new employer may give you a form P46 to complete or ask you for relevant information to pass on to HMRC so that they can give you a tax code for your new employment.

P11D

Your employer doesn't have to give you a copy of the P11D. But the law says they must tell you what details they've included on the form - even if you've left the job. It's usually easier for them to give you a copy of the form when they send it to the HMRC.

If you lose your copy, your employer should be able to let you have another one. If they can't, ask HMRC for a copy.

Provided by HM Revenue and Customs

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