{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-36",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-36.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/36",
  "kind": "regulation",
  "number": "36",
  "heading": "Cessation of employment: Form P45",
  "text": "(1) On ceasing to employ an employee in respect of whom a code has been issued, the employer must complete Form P45.\n(1A) If Part 3 of Form P45 is not available—\n(a) the employer is not required to complete that Part of the Form, and\n(b) where the employer does not complete that Part, any requirement, however expressed, in these Regulations which relates only to Part 3 does not apply.\n(2) The employer must then—\n(a) send Part 1 of that form to the Inland Revenue if the employer is one to whom paragraph (2A) applies, and\n(b) provide Parts 1A, 2 and 3 to the employee,\non the day on which the employment ceases or, if that is not practicable, without unreasonable delay.\n(2A) This paragraph applies to—\n(a) non-Real Time Information employers, and\n(b) Real Time Information employers to whom HMRC has given a notice requiring the employer to send to HMRC Form P45 or Form P46 on the commencement of a new employee’s employment.\n(3) Retirement on pension is not a cessation of employment for the purposes of this regulation if the PAYE pension income is paid by the same employer after retirement.\n(4) The information listed in column 1 of Table 2 must, subject to the conditions set out in column 2, be provided in the various Parts of Form P45 as indicated in columns 3 to 5.\nTable 2\nInformation which must be provided in Form P45\n1.\n2.\n3–5.\nInformation to be provided\nConditions\nForm P45 Part\n1\n1A\n2, 3\n1 the employer’s PAYE reference\nyes\nyes\nyes\n2 the employee’s national insurance number\nif known\nyes\nyes\nyes\n3 the employee’s name\nyes\nyes\nyes\n3A. the employee’s date of birth\nyes\nno\nno\n3B. the employee’s sex\nyes\nno\nno\n4 the date on which the employment ceased\nyes\nyes\nyes\n5 the employee’s code or, if more than one, the latest code, issued by the Inland Revenue for the tax year during which the employment ceased\nyes\nyes\nyes\n6 whether the employee’s code is used on the cumulative basis\nyes\nyes\nyes\n7 the tax week or month in which the last relevant payment was made to the employee or, in a case falling within regulation 24, was treated as having been made\nif the employee’s code is used on the cumulative basis\nyes\nyes\nyes\n8 the total payments to date and the corresponding total net tax deducted\nif the employee’s code is used on the cumulative basis\nyes\nyes\nyes\n9 the total payments to date relating to the employment in question and the corresponding total net tax deducted\nif the employee’s code is used on the cumulative basis, and if different from the information supplied under item 8\nyes\nyes\nno\n10 the total payments to date relating to the employment in question and the corresponding total net tax deducted\nif the employee’s code is not used on the cumulative basis\nyes\nyes\nno\n11 the number used by the employer to identify the employee\nif any\nyes\nno\nno\n12 the department or branch in which the employee was employed\nif any\nyes\nno\nno\n13 the employee’s address\nif known\nyes\nno\nno\n14 the employer’s name\nyes\nyes\nno\n15 the employer’s address\nyes\nyes\nno\n16 the date the Form is completed\nyes\nyes\nno\n(5) This regulation is subject to regulations 38, 39 and 180 (death of employee etc).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 36(1A) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 16"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 36(2)(a) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 6(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 36(2A) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 6(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 36(4) Table 2 inserted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/36",
    "retrieved_at": "2026-10-29T05:46:54.297265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}