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The Differnce Between a P45 a P60 and a P46

The Inland Revenue does not give their tax forms the most discrpitive of names. As a result it can be quite confusing to know the diffrenece between the various ones that you are given. This article will help to explain, in plain English, the difference between a P45, a P60 and a P46.

P45

You will get a P45 when you stop working for a company, get laid off or quit for any reason, such as being fired. Your P45 will show various pieces of information including your PAYE reference code and how much you earned and paid in tax during the tax year.

Your P45 will be in 3 parts. When you find another job you should give parts 2 and 3 to your new employer. This will allow them to see how much tax you have paid and put you on the correct tax code. Often people loose their P45 or forget to give it to their employer. When this happens the employer is forced to put you on an emergency tax code which often means that you end up overpaying tax until you claim a  tax refund at the end of the tax year.

If you do not want show your employer your P45 because you want to keep your previous wage confidential then you can get around giving them your P45 by sending parts 2 and 3 to your tax office telling them where you are working. You should make sure that you do this as soon as possible otherwise you could be put on the wrong tax code.

If you are leaving the UK you should keep your P45 safe so that you can apply for a tax refund when you are ready. Be sure not to wait too long as tax refunds do expire.

P60

p60 difference If you are working at the end of the tax year (5th April) you will recieve a P60 from your employer, anytime between 5th April and 1st June.

Your P60 is a statement which shows how much you have earned and how much you have paid in tax during the year.

Your P60 will show your tax code, national insurance number, tax paid, income and national insurance contributions from April 5th of the previous year until April 6th of the current year.

Your employer is required to give you a P60 and if they do not give you one after 1st June, you should enquire with your pay roll department.

Your P60 is a useful document because you can use it to see if you are due a tax refund at the end of the tax year. You can check if you are due a tax rebate by taking the ‘pay’ and ‘tax’ figures from your P60 and putting them into our online tax rebate calculator .

If you loose or are not given a P60, you can ask your employer for a statement of earnings on company headed paper. This will show the same information and can be used when applying for a tax rebate.

P46

If you loose your P45 or were not given one by your employer, because they say, went bankrupt. You can give your new employer a P46 instead. You need to complete the P46, and once you have, give it to your new employer so that they can put you on the right tax code.

Anonymous - Thursday, April 29th, 2010

What info would a P46 need as I’m bankrupt

admin - Thursday, April 29th, 2010

You can download a P46 by going to:

http://www.hmrc.gov.uk/forms/p46.pdf

You should be able to answer all the questions the document requires.

charlotte - Friday, April 30th, 2010

How long do I need to wait for my P45 from my last job?

TaxFix - Friday, April 30th, 2010

Hi Charlotte,

You should be given a P45 shortly after you finish working. If you have not been given one you should ask the payroll department of your last job.

If they are unable to give you a P45, you can write to them asking for a statement of earnings on company headed paper and this can be used to claim any tax refund.

If you need the P45 as you are starting a new job you can download a form P46 which can act a replacement.

Julie - Friday, April 30th, 2010

I have been on the wrong tax code for 2 years BR 0 I have told my employer. That was 2 months ago not heard from tax office, so what do I do next?

TaxFix - Friday, April 30th, 2010

Hi Julie.

If you have been on the wrong tax code you can claim any overpayment of tax when you get your P60.

You should have hopefully received your P60, but if you haven’t you should receive it by 1st June.

When you get it, you can send it to us and we can reclaim your tax for you.

You just need to go to:

http://www.taxfix.co.uk/claim

Anonymous - Wednesday, May 5th, 2010

how do i know if am on the wrong tax code?

rick - Wednesday, May 5th, 2010

How do i know if am on the right tax code

TaxFix - Wednesday, May 5th, 2010

Hi Rick,

If you do not claim any taxable benefits like a company car then you tax code should contain the number ’647′ with a letter. If you are on another tax code it may be correct but there should be a reason why you are not.

Maria - Wednesday, May 5th, 2010

I am starting a new job and have been unemployed for almost a year. Could you please let me know how I can obtain my tax code to give to my new Employer.

TaxFix - Wednesday, May 5th, 2010

Hi Maria,

You should give your P45 to your employer which you should have got when you finished your last job or which you may have got if you were on JSA. If you do not have your P45 you can use a P46 which can be downloaded from here:

Stefanie - Thursday, May 13th, 2010

Hi, I started a new job (Job 1) last month and they never asked for my P45. They just made me sign a P46.

I am now beginning a *new* job (Job 2) and quitting Job 1. Do I give my new employer my P45 from Job2? Can I just sign a P46 and never submit my P45?

I’m worried that my tax is a bit jumbled as I never gave my P45 to Job 1. Is it incorrect to give Job 2 my P45 from a job prior to Job 1? Hope this makes sense, i’m really confused! thank you :)

TaxFix - Friday, May 14th, 2010

Hi Stefanie,

A P46 is given to a new employer when you do not have a P45 from your previous employer. You should give Job 2 your P45 from job number 1.

vie - Monday, May 17th, 2010

Hi. I’ve been working now for 9 weeks and haven’t got paid. Apparently I was meant to get paid in April but didn’t. I haven’t worked before so do you think I need to fill out a P46. Is that why im not getting paid? Thanks

TaxFix - Monday, May 17th, 2010

Hi Vie,

As you did not work before you do not need to complete a P46. You should speak to your payroll department and ask them why you have not been paid.

Treehouse - Thursday, May 20th, 2010

Hi,
I’ve just started a new job. I quit my previous job after being there for just 1 month. Because I thought this would look bad, I never told my new employer about my 1 month job. My new employer needs my P45 but I would rather not show it to them as it has the details of the 1 month job that I never told them about on it. I read that I can get round this by simply sending parts 2&3 of my P45 to my tax office. Trouble is, I’m having trouble finding the right place to send it to. Could you tell me where my tax office would be if I live in St Albans, post code AL3. Many thanks.

TaxFix - Friday, May 21st, 2010

Treehouse: Yes, if you do not want to give your P45 to your new employer you can send the P45 to your tax office or provide a P46 to your new employer instead. You can find your local tax office by using this ‘locate your tax office tool’.

Jaydon - Monday, June 7th, 2010

Hi,

What employer do i Give my P45 to if i’ve got two jobs. I shall be working 40 hours in the week and 12 hours on the weekend?

TaxFix - Tuesday, June 8th, 2010

Jaydon: You should give the P45 to your main employer (the one that pays you the most). Your second job will be on the BR tax code.

sam - Saturday, July 3rd, 2010

i havent received my p60 or payslips from my employer since feb 2010 but have been given a p46 which they want me to sign. although i have worked for them for 3years. why..?. i have at the moment refused.

TaxFix - Saturday, July 3rd, 2010

sam: If you do not have a P45 to give to your employer you can complete a P46 instead. This should ensure that you are on the right tax code and not paying emergency tax.

Fisher - Saturday, July 24th, 2010

I took a severance payment in February this year and found a job straight away. The position did not work out and I left in the probationary period after being there for 6 weeks. I registered unemployed as I thought I should. Now I am going for interviews and if I am successful. Would my P45 just show the Job seekers allowance and unemployment office information on it.

Fisher Sat 24 July 2010 - Saturday, July 24th, 2010

I left a job in February after 9 years and I started my new job in the same month but left in the probationary period after 6 weeks. I thought I should register unemployed which I did in May and I am receiving JSA. I am now attending interviews again but could you tell me whether the company I was based at for the 6 weeks will show up on my P45 or will it show the JSA information.
Thank you

Ellie May - Friday, August 6th, 2010

Why am i on an emergency tax code 647L when the employer had my P45 and then asked to fill out a P46 which i did, every week the tax get £100 at least off me, i feel im workin just to pay tax as what i get after is hardly enough to survive and last month i got taxed half my wage, how is that fair?

TaxFix - Friday, August 6th, 2010

Ellie May: 647L is a regular tax code, not an emergency tax code.

jenson may - Friday, August 6th, 2010

Hi,

I am starting a new job later in this month. How do I stop my new employer from finding out my previous wage and can I stop them from seeing when I left my previous job. Will sending part 2 and 3 to my local tax office mask this?
And how long will it take my local tax office to process the form and give the right tax code to my new employer?

Thanks

Chris - Saturday, August 7th, 2010

I need a P60 to show if I go Bankrupt, I haven’t worked for about 3yrs so what can I do about a P60?
Or what do I say on the form? Thanks a lot.

TaxFix - Saturday, August 7th, 2010

Chris: Who do you need to show the P60 to? If you haven’t worked you will not have been given a P60.

Chris - Saturday, August 7th, 2010

On a Bankruptsy form they ask for your P60, so if I say that I haven’t worked for 3yrs will I not need one then. Hope this makes sense. Thanks

Harry - Friday, August 20th, 2010

I had a job in the last tax year (it ended in October last year) and I am going to start a new job in September. Does the P45 still relevant since it’s applicable to the last tax year? Or is it OK just to fill out the P46 form my new employer has sent me?

Sue - Saturday, September 18th, 2010

I currently work for my employer on a nil hour contract. My hours vary from month to month but I am paid monthly and pay tax and national insurance. My tax code is 647L. I am going to be starting a 2nd job which will be the same hours every week. I know I will have to give them a P46. I am not sure which one will be paying the most does it matter which one I use as my main source of pay?
Also what tax code will I be on for my second job, if it is basic rate what does this mean. Will I pay more tax than I need to then have to do a tax return?

Many Thanks

TaxFix - Monday, September 20th, 2010

Sue: Second jobs are usually placed on a BR or emergency tax code which are not allocated any allowances. If this is the case, be sure to check at the end of the tax year to see if you have overpaid tax.

Freda  - Tuesday, September 21st, 2010

I have never claim for my P60 (tax refund) for the period of ten years. On this year I submitted my P60 to HM Revenue office, they sent me a declaine application.

This real put me down. What shall I do?

TaxFix - Wednesday, September 22nd, 2010

Freda: Are you sure you are due a tax refund? You are only due a tax refund if you have overpaid tax, usually if you have the same job throughout the tax year you would normally pay the correct amount of tax. You can check to see if you are due a tax refund using our calculator.

Julie - Friday, October 22nd, 2010

If i have been claiming JSA will that show on the P45 that i get from them, as i will then have to show my new employer & i dont really want them to know i have been claiming. Would it be better to just do a P46?

Julie - Friday, October 22nd, 2010

My last job finished August 2009, then i was unemployed until now, what form shall i give my new employer, my old P45 from last year or wait to see what JSA gives me?

susan - Sunday, October 24th, 2010

could i get acopy of my p60 from you for last year

Craig - Monday, October 25th, 2010

I started an apprenticeship last month,however I still work one day a week at my previous job, so I have two jobs. Do I need to fill in a p46?

TaxFix - Monday, October 25th, 2010

susan: You need to write to your employer and ask for a statement of earnings on company headed paper to get a copy of your P60. We have a template letter which you can use if you need help, just Email: template@taxfix.co.uk

miggs - Saturday, November 6th, 2010

i am working in a hotel as full time and then i found this extra job in the night in one restaurant…this new job gave me a form of P45. how does it gonna affect my tax payment from the other job? i am a father and receiving a child benefit. do you think this will be affected as well? is it gonna be complicated?

thank you

mimi - Monday, November 22nd, 2010

if some one got job seecer alowence and working got every week 95 pound with out filling the p45 or p46 what will happen and what he should do

a chadwick - Wednesday, January 26th, 2011

if i am bankrupt and get a refund from the hm revenue and customs am i entitled to the refund or does it go to the insolvency service?

TaxFix - Thursday, January 27th, 2011

a chadwick: This page may be useful to answer your question.

Diane - Wednesday, February 2nd, 2011

Hi I have been out of work foe over three years, however I do not want my new employer to know this if I complete a P46 will they find out.

DI

Ilhan - Wednesday, February 9th, 2011

Hi,
I’ve started my first in november but I don’t get taxed as I’m an apprentice and only get £400 a month. It’s a fulltime 30+ hours a week. Since the income is not not near enough for me to live on I found a flexible part time job that i work in the evenings. I get paid weekly for this job and I just got my first pay. On my payslip for my first week, it says I’ve earned £104 but my net pay was £84 as £20 was deducted due to tax.
Do you think this is incorrect or not

John McNeil - Wednesday, February 9th, 2011

See if i recived a p45 dated 4/2/2011, but finished work on the 11/11/2010, can i get any money from my employer for that time, or do i have any legal rights?

TaxFix - Wednesday, February 9th, 2011

Ilhan: Ususally second jobs are put on an ‘BR tax code’ or what is sometimes known as an emergency tax code. At the end of the tax year in April you can check to see if you are due a tax refund by using our tax calculator.

TaxFix - Wednesday, February 9th, 2011

Diane: They shouldn’t find out if you complete a P46.

lemony - Thursday, February 17th, 2011

Can I ask for an advice?
I’ve been working since September 2010 until now with the same company and I will be rendering my resignation on the last week of March. Which should I ask for? a p45 or p60? And I’ve been in the wrong tax code ever since. And I am leaving the UK on the first week of April. Can you advice me on what to do. Am I running out of time??

TaxFix - Wednesday, February 23rd, 2011

lemony: You should automatically be given a P45. This is the document you need to claim your tax rebate. When you have your P45 you can claim your tax rebate here.

nicola - Thursday, March 3rd, 2011

hi, i have recently started a second job that is 40 hours a week and my previous part time job is 16 hours a week, i dont have a p.45 for this new job should i give them a p46 and will my tax code change?

TaxFix - Thursday, March 3rd, 2011

nicola: Yes you can provide them with a P46 from http://www.hmrc.gov.uk/forms/p46.pdf.

Teegee - Monday, March 7th, 2011

I am starting a new job at the end of the month. My new employers have supplied me with a P46. Do i fall under category A or B (in the P46)as i’ve been on maternity leave since last April and just decided not to go back to my old job?

Diane - Thursday, March 17th, 2011

Where can I get a p46 from post office or tax office

Gaz - Tuesday, March 22nd, 2011

I worked for the same company from 1st sep 2005 to 31st Aug 2010. They stopped giving me the payslip from nov 2009 and the did not give me my P60 for 2009-2010. I stopped workin for them because they were starting to delay my wagges every month. I was waiting from them to get my P45 but they never did send it to me. I called the director and he told me that I was not in they book from nov 2009 and thats why I did not get my P45. OK, they were taking the taxes every month of my wages and did not pay it to inland revenue. When i asket the director about my taxes, he told me the company did not have money on that time thats why he did not pay my tax. Now he will never pay my tax as I did not exis in his book. He got my £5500 for 2009-2010. I have been to inland revenua but they never helped me. I can prove that I worked for cavendish risk management ltd with my bank statements. Any help will do.
Thanks

paul - Friday, April 8th, 2011

i am working for my main employer on a contract basis 40 hours a week they are the ones i pay and have my tax allowence with.i do some other work with another company just covering holiday cover and when im on my time of from my main employer during my 2 weeks shifts break.with this part time employer i am on the pay role leagally paye tax so not a problem but as they are shutting ive asked them to relieve me of my duties al though i havent worked for them since july 10 they finance guy said he would give me a p 45 is this right as i only thought my main employer would issue this.

daniell - Thursday, April 14th, 2011

will giving my new employer a p46 automaticllay generate a tax refund due from over payment of tax in my previous job?

rocketrono - Wednesday, May 11th, 2011

Thanks I now know the difference, good help

mr man - Wednesday, June 29th, 2011

whats the difference between a national insurence number and a national unsurence code ?

danthemanwhocan - Friday, July 1st, 2011

Hi, i am just enquiring as to whether a current employer can find out if i take on another job on a short term contract during the summer holidays, i am a college lecturer in the construction industry and my prospective new employers are aware of the situation but i don’t want my current employers to find out.
I have been told that if i fill in a P46 then they can’t find out?

Nic - Friday, July 8th, 2011

Our useless apprentice quit last week after failing all his exams. He didn’t pay tax ( his salary was £90 per week), do I need to give him a P45 ?
Thanks

susie - Tuesday, July 12th, 2011

i left my full time job last year and went to join an agency for locum work,while waiting for the process of recruitment i was unemployed for about 6monthes, i went away for 3 monthes and did some waitressing work which was cash in hand hence i never pay any tax and i never go to jobcentre to claim unemployement benefit either,this year tax office has send me letter saying i owned them tax up to thousands of pound?? which i guessed was during the time i didn’t work, i had filled a P46 form for the waitressing work since but i still receive letter fr. tax office about tax, they said i owned them
what should i do???

Nicola - Tuesday, August 9th, 2011

Hi, I’m starting a new job working only 10 hours a week after been unemployed for over a year. My employer got me to fill in a P46 which I sent off. I’ve now found out from job centre that it would be best if I continue to sign to get my national insurance paid with it only been 10 hours a week. Will the fact that I’ve sent a p46 mess things up with my national insurance and tax with me earning under the bracket for both?

Jon - Saturday, August 20th, 2011

I am self employed and came out of bankruptsy in June 2010 and I am applying for a job.

How do i get a p45?

Do I needto tell my prospective employees about my bankruptsy?

Tax Fix - Sunday, August 21st, 2011

@Jon

You only get a P45 if you end employment with someone. You won’t get a P45 if you have been self employed.

You’re not obliged to tell your employers about your bankruptcy unless there is a specific question relating to this on the application form or you are asked directly.

al graham - Saturday, August 27th, 2011

I rx a civil service pension, but am having probs with underpaid tax relating to this pension. Am i right in thinking that my CS pension provider should have sent a P46 to HMRC in relation to said pension.

LOZ - Thursday, September 1st, 2011

HI,
im self emplloyed and have been for 8months . i was told i have to fill out a self assesment form but they told me i have to have a p45 to fill it out, but where i worked dont have one for me, but i rang the hmrc and they told me there was no record of me working there what should i do?

DAN - Friday, September 2nd, 2011

How do I obtain my P60 as I no longer work with the same company?

URGENT P45 QUERY - Tuesday, September 13th, 2011

I left my last employment in November 2010 I was told by HMRC that my current P45 IS EXPIRED SO i must not give it to my new employer but instead fill out a P46 in which any of the statements under present circumstances do not apply please help

nisa - Wednesday, September 14th, 2011

My old workplace refused to give p45 as it was taken by the new agency and i used to work for old agency.i am paying emergency tax in my new workplace.how can i reduce my tax now?can i get p46 from my new work place.

Jayne Jones - Friday, September 23rd, 2011

If you work for more than one employer and have given the first employer your P.45 from your previous employment what do you need to fill in to give a 2nd employer in order to avoid paying too much tax

zetty - Sunday, October 16th, 2011

Hello there!

I’ve quit my job in 2009 and went back to my home country until recently getting back I’ve returned to the same employer. However they wouldn’t take my P45s saying they are expired and instead gave me to fill out P46. I couldn’t find any information on expiration except regarding on tax refund which I would like to do since my earnings that year were well below my allowance. If I was to give them my P45 I’d receive the overpaid tax with my next salary — what do I have to do now, with my employer making me fill out P46?

Thanks a bunch,
~~~zetty

Glennis - Monday, October 17th, 2011

I work on a permanent part year contract for an airline. My contract finishes 31 Oct and have got a job in customer services until it starts again 01 April. My new employer wants a P45 which my current employer won’t give me all they will give me is a P60. Obviously my new employer wants to know why?
I do not wish to stay at this new job it really is just to keep me in work until I go back in April but cannot advise my employer this. Will a P60 suffice or will they keep at me for a p45 and why will my existing employer not forward a p45. Is this due to continuous employement even though I am not getting paid from them
Thanks

mahapa - Tuesday, February 14th, 2012

i am the director of the my company and i wanted to register for self employed for pay tax for dividend that i have recieved from my company.what is the reason that hmrv requesting me to send p46 and where i can get that thing..

Mary Watt - Tuesday, March 27th, 2012

Have been billed by HMRC for an underpayment of Tax for 2008/2009. I retired on 6/6/08 and went on to occupational pension and state pension. It seems that my occ pens provider did not use the correct code but standard code. What do I do now as HMRC state it is not their error and I am liable to pay £427 to them

backlinks - Monday, April 16th, 2012

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Anon - Tuesday, May 1st, 2012

My employer demands we fill a p46 in every year. We have been there for ten years plus. Can this look as if we renewing contract every year?

Joey - Tuesday, May 15th, 2012

Hi

I dont want to mention my last job to a perspective new employer. I will not give them my P45 and instead will complete a P46. When the tax office respond back to my new employer after receiving the P46 will they mention details of tax paid during this tax year to date. If they do then that means that my new employer will know that I had a job this year. Am I correct?

gaz - Tuesday, May 29th, 2012

i worked for a employer few a couple of months last year,he deducted tax from my two months pay and when i received my p60 there was the amount i had earned but no tax had been taken off,surly thats not right …is it?

basanta raj dahal - Saturday, June 2nd, 2012

hello,
i leave my first job before 14 months. and second job before 4 monts. now i am doing 3rd job. i have no idea how to claim my first and second jobs tax money. even i do not have p60 & p45………..suggest me please.

gemma - Wednesday, September 5th, 2012

Hi. Ive been on income support for the past 2 years and have just started a new job.

What do i need?

Heather cowell - Thursday, November 8th, 2012

What do |I do about my p45 if I have two part time jobs?

Heather cowell - Thursday, November 8th, 2012

What do |I do about my p45 if I have two part time jobs?

emmaa - Sunday, April 7th, 2013

I have been working for my employer for a few years now doing part time work. He is now requesting me to fill out a p46.what is the reason for this?

TaxFix - Thursday, April 11th, 2013

emmaa: A P46 is used if your employer was not given a P45 by you.

Tadas - Monday, April 22nd, 2013

Hi, I have worked for my employer for a few months as part time, and as far as I know my employer wasnt paying any tax for me but I still got payslips and they stated a tax code etc. Not sure what the reason was, maybe due that it was a new business? Well I got laid off now, and the employer wont give me p45, is he supposed to give it to me by law or not?
Thanks

Philip Rushton - Saturday, April 27th, 2013

Is a P60 a confidential document between employer and employee or is it ok for employees not in authority to view another employees document?

Diane - Saturday, April 27th, 2013

When I started my present job,I didnt have my P45 so I was given a P46 to sign. When my P45 turned up I gave it to my new employer. Somehow it didnt get to payroll and I`ve been on the wrong tax code. I now have an underpayment outstanding.
My emloyers wrote to the tax office and explained what had happened and they are now liable for the underpayment.However, they (employers) are telling me now that I still have to pay it because they wont and I signed a P46 so its my fault.
Who is liable?
Many thanks.

TaxFix - Thursday, May 2nd, 2013

Diane: HMRC says that it is the responsibility of the tax payer to make sure that they are paying the correct amount of tax.

graeme middleton - Thursday, June 27th, 2013

my boss has just bought a 45% stake in company and is changing company name,they say i will be getting a p45 but all terms & conditions will stay the same as before because they will still be my employer..why the need for a p45??