In Year Forms - P45 Details of employee leaving work and P46 Employee without a Form P45

From 6 April 2009, if you are a medium-sized or large employer with 50 or more employees you must send all In Year information (P45 and P46) to HM Revenue & Customs (HMRC) online.


P45 Details of employee leaving work

When an employee leaves your company you must give them a P45 Details of employee leaving work certificate. You can print P45 certificates for employees who are leaving your company via either of the options Process Leavers (py_xx_leave) or Produce P45s (py_xx_p45).

You give Parts 1A, 2 and 3 of form P45 to your employee when they leave.

Part 1 you can either send to your HM Revenue & Customs (HMRC) office immediately or you can submit your In Year Movements online via the option P45/P46 XML Submissions (py_movement_submit) as your In Year movements data tables are updated automatically when you produce the P45 certificates.

You should note the following regarding the printing of the P45s:

  1. For those employees that are, or have been, liable to deduction of a student loan from their salary you MUST:

    • ensure that the student loan pay item (student ln) is PRESENT in the employee's STANDARD pay BEFORE you print their P45 if the employee IS liable to deduction of a student loan from their salary the 'Continue Student Loan Deductions' box on the form will then be printed with a 'Y'.

      This also applies to those employees:
      • for which a Start Notice, form SL1, (and no subsequent Stop Notice or instruction) has been issued even if the start date has not yet been reached.
      • that have not yet reached the threshold for Collection of Student Loans their P45 must still be printed with a 'Y' in the 'Continue Student Loan Deductions' box to inform the next employer that their employee is liable to deduction of a student loan from their salary.

    • delete the student loan pay item (student ln) from the employee's STANDARD pay BEFORE you print their P45 if you have received a Stop Notice, form SL2, from HM Revenue & Customs the 'Continue Student Loan Deductions' box on the form will then be left blank.

  2. If the employee's total tax amount is a refund the field 'Total Tax' in section 8 of the P45 is left blank.

From:

  • October 2008 HMRC are modifying all parts of the P45 certificate to include date of birth and gender fields, and introducing a 'plain paper' P45 so that employers can print the P45 parts 1A-3 on plain A4 paper instead of using HMRCs pre-printed stationery. However, as the current form can be used until April 2009 and the specification for the Plain Paper Version P45 has yet to be finalised, there are no changes to this option for Payroll 2008/09 other than to update a new In Year Leaver Submissions Extension table with the Student Loan Indicator where the employee is liable to deduction of a student loan from their salary.
  • 6 April 2009 The fields Date of Birth and gender Male / Female are mandatory.


P46 Employee without a Form P45

When an employee starts with your company that does not have a P45 Details of employee leaving work certificate you must complete a P46 form. Payroll Management does not print P46 forms but enables you to enter P46 information via the P46 details selection page in the options Employee/Entry Amendment and Employee Amendment by Page.

You can either send a P46 form to your HM Revenue & Customs (HMRC) office immediately or you can submit your In Year Movements online via the option P45/P46 XML Submissions (py_movement_submit) as your In Year movements data tables are updated automatically when you enter the employee's P46 details via either of the above options.

From:

  • April 2008 the printed form has been changed to tell employers to send the form to HMRC once the employee's earnings reach the Lower Earnings Level, however the 'old' form can continue to be used until current stocks are exhausted.
  • April 2009 the fields Date of Birth and gender Male / Female are mandatory.


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