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Payroll · P45 leaver

P45 for a leaver: match final pay, leaving date and payroll filing evidence.

A P45 error can follow an employee into their next job. The safest workflow is to close the employment record, final pay and employee copies with proof in one packet.

Direct answer

GOV.UK tells employers to give a P45 to employees when they stop working and to keep payroll records linked to final pay and reporting.

HMRC and GOV.UK guidance controls. This page is an operations checklist and not legal, employment or tax advice.

Source base: GOV.UK P45, reporting payroll to HMRC and payroll records.

SEO focus

P45 leaver payroll deadline checklist

Help UK payroll operators close leaver P45 records with evidence. Updated 2026-07-01.

Checklist controls

CheckWhat to confirmProof to retain
Leaving dateLast employment date and final working day.HR/leaver record.
Final paySalary, holiday, deductions and benefits adjustments.Payslip calculation.
TaxTax code and year-to-date values used.Payroll report.
FilingFPS or payroll submission including leaver status.Submission receipt.
EmployeeP45 copy provided securely.Issue date and delivery note.

Date

Leaver date drives reporting.

A wrong leaving date can affect tax and next-employer records.

Final pay

Close all adjustments.

Holiday pay, deductions and corrections should be resolved before the P45.

Limit

Employment risk.

Disputes, redundancy or settlement terms need HR/legal review.

P45 leaver packet

  1. Confirm the leaving date, final working day and employee details.
  2. Run final pay with holiday, deductions, corrections and benefits adjustments.
  3. Check tax code, year-to-date pay and tax before generating the P45.
  4. Submit payroll leaver information and save the HMRC submission receipt.
  5. Give the employee the P45 copies and archive payroll evidence securely.

FAQ

When does an employee get a P45?
When they stop working for the employer, according to GOV.UK guidance.
Can final pay change after P45?
Corrections may be possible, but they should be handled through payroll rules and records.
Is this employment advice?
No. It is a payroll evidence checklist.

Updated 2026-07-01. This page is independent and does not replace official services, professional advice or site-specific rules.