When you leave employment, your employer should give you a form P45. This will show:
- your PAYE tax code number;
- your total earnings for the tax year to date; and
- how much tax has been deducted from your earnings for the tax year to date.
A P45 has four parts (1, 1A, 2 and 3). Your employer sends part 1 to HM Revenue and Customs and gives you the other three. When you start a new job, or claim Jobseeker's Allowance (JSA), you give parts 2 and 3 to your new employer or to the Jobcentre. You keep part 1A for your own records.
It is important that you receive a P45 on leaving employment as your new employer will need the information on the P45 to calculate the tax due on your first salary payment.
Alternatively, if you are making a claim for JSA, the Jobcentre will need the information on the P45 to deal with any repayment of tax due to you when you reach the end of your claim.