Form P45 (Manual) Part 1 at a glance
What it is: P45 Part 1 is the Details of employee leaving work, the Copy for HM Revenue & Customs.
Who signs: The employer certifies that the details entered in items 1 to 11 on this form are correct, and enters the Employer name and address.
A filled-in Form P45 (Manual) Part 1 example: filling in Part 1 of a P45
How to fill out Form P45 (Manual) Part 1, box by box
Employer PAYE reference and National Insurance number
Enter the Employer PAYE reference as the Office number and the Reference number.
Enter the Employee's National Insurance number.
Student Loan deductions and Tax Code
Under Student Loan deductions, enter 'Y' if Student Loan deduction is due to be made.
Enter the Tax Code at leaving date. If week 1 or month 1 applies, enter 'X' in the box under the Tax Code.
Title and name
Enter MR, MRS, MISS, MS or other title as the title.
Enter the Surname or family name and the First or given name(s).
Leaving date
Enter the Leaving date as DD MM YYYY.
Last entries on P11 Deductions Working Sheet
Enter the Week number or Month number, the Total pay to date and the Total tax to date as the Last entries on P11 Deductions Working Sheet. Complete only if Tax Code is cumulative. Make no entry if week 1 or month 1 applies, go straight to box 8.
This employment pay and tax
Under This employment pay and tax, enter the Total pay in this employment and the Total tax in this employment. Leave blank if the Tax Code is cumulative and the amounts are the same as box 7.
Employee's private address
Enter the Employee's private address and Postcode.
Works number, gender and date of birth
Enter the Works number/Payroll number and Department or branch (if any).
Under Gender, enter 'X' in the appropriate box, Male or Female.
Enter the Date of birth as DD MM YYYY.
Date
Enter the Date as DD MM YYYY.
When an employee dies
When an employee dies. If the employee has died enter 'D' in the box and send all four parts of this form to your HMRC office immediately.
More rules for Form P45 (Manual) Part 1
Use capital letters when completing the form.
File your employee's P45 online at www.hmrc.gov.uk.
Keep Part 1A safe; copies are not available.
The new employer completes boxes 8 to 18 and sends P45 Part 3 only to the HMRC office immediately.
Common questions about Form P45 (Manual) Part 1
Where do I file it?
Complete this form following the 'What to do when an employee leaves' instructions in the Employer Helpbook E13 Day-to-day payroll. Make sure the details are clear on all four parts of this form and that your name and address is shown on Parts 1 and 1A. Send Part 1 to your HM Revenue & Customs office immediately. Hand Parts 1A, 2 and 3 to your employee when they leave.
Sources
[1] Form P45(Manual) Part 1, HMRC 04/08 (the Official source link on this page).
