# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 36: Cessation of employment: Form P45

Extent: E+W+S+N.I.

(1) On ceasing to employ an employee in respect of whom a code has been issued, the employer must complete Form P45.
(1A) If Part 3 of Form P45 is not available—
(a) the employer is not required to complete that Part of the Form, and
(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.
(2) The employer must then—
(a) send Part 1 of that form to the Inland Revenue if the employer is one to whom paragraph (2A) applies, and
(b) provide Parts 1A, 2 and 3 to the employee,
on the day on which the employment ceases or, if that is not practicable, without unreasonable delay.
(2A) This paragraph applies to—
(a) non-Real Time Information employers, and
(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.
(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.
(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.
Table 2
Information which must be provided in Form P45
1.
2.
3–5.
Information to be provided
Conditions
Form P45 Part
1
1A
2, 3
1 the employer’s PAYE reference
yes
yes
yes
2 the employee’s national insurance number
if known
yes
yes
yes
3 the employee’s name
yes
yes
yes
3A. the employee’s date of birth
yes
no
no
3B. the employee’s sex
yes
no
no
4 the date on which the employment ceased
yes
yes
yes
5 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
yes
yes
yes
6 whether the employee’s code is used on the cumulative basis
yes
yes
yes
7 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
if the employee’s code is used on the cumulative basis
yes
yes
yes
8 the total payments to date and the corresponding total net tax deducted
if the employee’s code is used on the cumulative basis
yes
yes
yes
9 the total payments to date relating to the employment in question and the corresponding total net tax deducted
if the employee’s code is used on the cumulative basis, and if different from the information supplied under item 8
yes
yes
no
10 the total payments to date relating to the employment in question and the corresponding total net tax deducted
if the employee’s code is not used on the cumulative basis
yes
yes
no
11 the number used by the employer to identify the employee
if any
yes
no
no
12 the department or branch in which the employee was employed
if any
yes
no
no
13 the employee’s address
if known
yes
no
no
14 the employer’s name
yes
yes
no
15 the employer’s address
yes
yes
no
16 the date the Form is completed
yes
yes
no
(5) This regulation is subject to regulations 38, 39 and 180 (death of employee etc).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/36 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.