April 18, 2007

PAYE forms P45, P46 and P60

Filed under: Tax — kenjun @ 11:45 am

PAYE forms P45, P46 and P60


The form P45 is a record of your pay and tax deductions. You’ll get it from your employer when you stop working for them. It shows details like:

  • your tax code, tax reference number and Tax Office
  • when you were last paid
  • your wages so far in the tax year (6 April to the following 5 April)
  • how much tax was deducted from your wages

A P45 has four parts. Your employer sends one part to the Tax Office and gives you the other three. When you start a new job, you give two parts to your new employer and keep the other one (called Part 1A) for your own records.


If you’re starting your first job and don’t have a P45, your employer will give you a P46 to fill in and sign. HMRC will then process your P46 and issue your tax code.


The form P60 is an annual summary of all your payslips. Your employer gives you one at the end of every tax year. You keep your P60 as a record of your pay and the tax that was deducted.

From DirectGov:


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