In the

United Kingdom The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain, is a country in Europe, off the north-western coast of the continental mainland. It comprises England, Scotland, Wales and North ...

, a P45 is and was until 1 January 2019 in the

Republic of Ireland Ireland ( ga, Éire ), also known as the Republic of Ireland (), is a country in north-western Europe consisting of 26 of the 32 counties of the island of Ireland. The capital and largest city is Dublin, on the eastern side of the island. A ...

the reference code of a document titled ''Details of employee leaving work''. The term is used in

British British may refer to: Peoples, culture, and language * British people, nationals or natives of the United Kingdom, British Overseas Territories, and Crown Dependencies. ** Britishness, the British identity and common culture * British English, ...

and Irish slang as a

metonym Metonymy () is a figure of speech in which a concept is referred to by the name of something closely associated with that thing or concept. Etymology The words ''metonymy'' and ''metonym'' come from grc, μετωνυμία, 'a change of name' ...

for

termination of employment Termination of employment or separation of employment is an employee's departure from a job and the end of an employee's duration with an employer. Termination may be voluntary on the employee's part, or it may be at the hands of the employer, of ...

. The equivalent slang term in the

United States The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territorie ...

is " pink slip". A P45 is issued by the employer when an employee leaves work.

In the United Kingdom

In the UK, the front section, Part 1, is given by the old employer to

HM Revenue and Customs HM Revenue and Customs (His Majesty's Revenue and Customs, or HMRC) is a non-ministerial government department, non-ministerial Departments of the United Kingdom Government, department of the His Majesty's Government, UK Government responsible fo ...

, who then record the pay and tax details on to the individual's taxpayer record. Part 1A is to be retained by the employee, Part 2 retained by the new employer, and Part 3 taken by the new employer and sent to their tax office. The P45 contains details of earnings and

tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...

paid during the tax year (tax paid in previous years is detailed on the P60 for that year). The "P" code refers to documents in the

PAYE A pay-as-you-earn tax (PAYE), or pay-as-you-go (PAYG) in Australia, is a withholding of taxes on income payments to employees. Amounts withheld are treated as advance payments of income tax due. They are refundable to the extent they exceed tax as ...

series, in the same way that self-assessment documents are prefixed "SA" (e.g., SA100 - Individual tax return) and

tax credit A tax credit is a tax incentive which allows certain taxpayers to subtract the amount of the credit they have accrued from the total they owe the state. It may also be a credit granted in recognition of taxes already paid or a form of state "disc ...

s paperwork is prefixed "TC" (e.g., TC600 - Tax credits application).

In the Republic of Ireland

In the Republic of Ireland, P45 was also used as a reference to a form used by the

Revenue Commissioners The Revenue Commissioners ( ga, Na Coimisinéirí Ioncaim), commonly called Revenue, is the Irish Government agency responsible for customs, excise, taxation and related matters. Though Revenue can trace itself back to predecessors (with the A ...

with the same function. The administrative procedures in this area were similar; however, the form itself was different in design from the UK version. The form was eliminated from 1 January 2019, having been replaced by a real-time reporting of tax details to Revenue.

In popular culture

On 27 June 2007, the day of his resignation as

Prime Minister A prime minister, premier or chief of cabinet is the head of the cabinet and the leader of the ministers in the executive branch of government, often in a parliamentary or semi-presidential system. Under those systems, a prime minister is not ...

Tony Blair Sir Anthony Charles Lynton Blair (born 6 May 1953) is a British former politician who served as Prime Minister of the United Kingdom from 1997 to 2007 and Leader of the Labour Party from 1994 to 2007. He previously served as Leader of th ...

jokingly remarked during his final

Prime Minister's Questions Prime Minister's Questions (PMQs, officially known as Questions to the Prime Minister, while colloquially known as Prime Minister's Question Time) is a constitutional convention in the United Kingdom, currently held as a single session every W ...

about receiving his P45: On 4 October 2017, at the annual

Conservative Party The Conservative Party is a name used by many political parties around the world. These political parties are generally right-wing though their exact ideologies can range from center-right to far-right. Political parties called The Conservative P ...

conference in

Manchester Manchester () is a city in Greater Manchester, England. It had a population of 552,000 in 2021. It is bordered by the Cheshire Plain to the south, the Pennines to the north and east, and the neighbouring city of Salford to the west. The t ...

Theresa May Theresa Mary May, Lady May (; née Brasier; born 1 October 1956) is a British politician who served as Prime Minister of the United Kingdom and Leader of the Conservative Party from 2016 to 2019. She previously served in David Cameron's cab ...

was handed a P45 form by prankster

Simon Brodkin Simon Benjamin Brodkin (born 29 September 1977) is an English comedian, performing both on the stand-up circuit and in comedy television series. He is best known for playing a cheerful chav character called Lee Nelson, but also performs as othe ...

as a stunt claiming to be from then-

Foreign Secretary The secretary of state for foreign, Commonwealth and development affairs, known as the foreign secretary, is a minister of the Crown of the Government of the United Kingdom and head of the Foreign, Commonwealth and Development Office. Seen as ...

Boris Johnson Alexander Boris de Pfeffel Johnson (; born 19 June 1964) is a British politician, writer and journalist who served as Prime Minister of the United Kingdom and Leader of the Conservative Party from 2019 to 2022. He previously served as F ...

. Brodkin was arrested, but no charges were brought.

References

External links

PAYE forms: P45, P60, P11D
GOV.UK information
PAYE forms: P45, P46, P60, P11D
Directgov pages in the UK National Archives
E13 Day to Day Payroll
Additional United Kingdom information * Republic of Ireland information * DTD for online submission of P45 in

XML Extensible Markup Language (XML) is a markup language and file format for storing, transmitting, and reconstructing arbitrary data. It defines a set of rules for encoding documents in a format that is both human-readable and machine-readable ...

format {{DEFAULTSORT:P45 (Tax) Taxation in the United Kingdom Taxation in the Republic of Ireland United Kingdom labour law British English Slang Tax forms Irish slang

In the United Kingdom

In the Republic of Ireland

In popular culture

See also

References

External links