In March 2026, the UK’s employment landscape entered a new era with the launch of the Fair Work Agency (FWA) and the Employment Rights Act 2025 is now fully active. Tax document rules are more transparent. Enforcement is now stricter than ever. Moving between jobs requires knowing the P45 rules. This ensures you are paid correctly and on time.
This guide covers:
- Whether you need a P45 to start a new job
- How long employers have to issue a P45
- What to do if your P45 is delayed or withheld
- The 2026 Starter Checklist and emergency tax codes
- Common mistakes and FAQs
Quick Answer — Can You Start a Job Without a P45?
Yes, you can. You do not need a P45 to start a new job in the UK.
If your P45 is missing, you simply complete the HMRC Starter Checklist on your first day. This allows your new employer to set a temporary tax code. This ensures you are paid correctly. HMRC will sync your records automatically. This happens once your previous employer submits their final report.
Key point: A missing P45 should never delay your start date or your first payday.
What Is a P45 and Why Does It Matter?
A P45 is your official tax “leaving certificate.” It is provided by your previous employer. It tracks your financial history for the current tax year.
| Element | Why It Matters |
| Tax Record | Shows your total pay and total tax paid from 6 April to your leaving date. |
| Tax Code Transfer | Ensure your new employer uses the correct tax code immediately. |
| Student Loan Repayments | Tell your new employer which repayment plan you are on. |
| Benefits & Refunds | Used to claim tax refunds if you stop working or to provide proof of income for Universal Credit. |
How Long Does an Employer Have to Issue a P45?
The Income Tax (PAYE) Regulations demand action. An employer must provide a P45 “without unreasonable delay.”
The Legal Timeline
- Final payroll processed: Employer runs final pay calculation.
- P45 generation: Must be generated immediately after final pay is processed.
- Delivery to employee: Usually within 2 to 5 working days of your final payday.
- RTI submission: Employers must send Real Time Information (RTI) to HMRC by the final payday.
Why the Delay?
An employer cannot legally issue a P45 early. Final pay must be settled first. The document must show accurate year-to-date figures. Delays beyond the final pay cycle are serious. They can trigger an FWA investigation.
Is It Illegal for an Employer to Withhold a P45?
Yes. Providing a P45 is a statutory duty. Employers cannot use it as leverage in a dispute. They cannot withhold it over unreturned equipment. They cannot withhold it over notice period disputes. They cannot withhold it for alleged misconduct. You should contact Acas if your employer refuses to release it.
The 2026 Enforcement Power
The FWA protects your document rights. They can fine non-compliant employers up to £20,000. Check the Enforcement Guidance. This provides more information on your protections.
What Should You Do If You Don’t Have Your P45 Yet?
Step 1: Check Digital Channels
Most employers in 2026 issue Digital P45s (PDFs). Check your email (including spam), leaver’s portals, or your HMRC Personal Tax Account.
Step 2: Request the Starter Checklist
Ask your new HR team for the 2026/27 HMRC Starter Checklist. This form ensures you are set up on the PAYE system immediately.
Step 3: Send the “7-Day Demand”
Wait for 7 working days after your final pay. If no document has arrived, take action. Send a formal request to your old employer. You can use Acas letter templates as a guide for formal correspondence.
Step 4: Contact HMRC
The employer might remain unresponsive. If so, report the missing document. Use the HMRC App. You can also call the Income Tax Helpline.
Can You Be Paid Without a P45?
Yes. Your new employer will use the information from your Starter Checklist.
Scenario Outcomes
- Statement A: (First job since 6 April) You receive the full tax-free allowance (1257L).
- Statement B: (Previous job but no P45) You are placed on an Emergency Tax Code (usually 1257L W1/M1).
- Statement C: (Multiple jobs currently) You are likely taxed at Basic Rate (BR) on this job.
What Are the Most Common Mistakes to Avoid?
- Delaying Your Start Date: Never wait for a P45 before starting a new job.
- Losing the PDF: HMRC will not issue a replacement P45. Save it to a secure digital vault.
- Selecting Statement C by Accident: Ticking Statement C by mistake is costly. It causes you to pay 20% tax on every pound earned. Check your tax online. Ensure your code is correct.
- Assuming the P45 Means “Sacked”: A P45 is issued for redundancy, retirement, or resignation.
The 2026 Starter Checklist Explained
The Starter Checklist is your primary tool in 2026 for starting work without a P45.
Student Loan Question (Plan 5)
Plan 5 is now active. It applies to students who started courses after August 2023. The Plan 5 threshold for 2026 is £25,000. Use the Repayment Calculator. This estimates your monthly deductions.
What Happens If Your P45 Never Arrives?
- Use Your Final Payslip: This contains your year-to-date (YTD) pay and tax, which HMRC uses to reconcile your record.
- Check RTI Data: HMRC likely already has your data via the employer’s RTI submission.
- Contact the Fair Work Agency: If the employer is deliberately withholding the document, you can report a rights breach directly.
Summary Checklist
| Action | Who Is Responsible? | Timeline |
| Issue P45 | Old employer | 2-5 days after final payroll |
| Complete Starter Checklist | New employee | Day 1 of new job |
| Submit RTI final return | Old employer | By final payday |
| HMRC syncs records | HMRC | Automatically within weeks |
Conclusion: The Bottom Line
You do not need a P45 to start a new job in the UK. If yours is delayed, complete the Starter Checklist on day one and let the 2026 RTI systems handle the rest.
Frequently Asked Questions
Can I get a P45 from HMRC?
No. Only your former employer can generate it. However, you can view your employment history via your personal tax account.
Why is my P45 taking so long?
Usually due to monthly payroll cycles or administrative errors. You should check your final payslip to ensure your final pay was processed correctly.
Difference between P45 and P60?
A P45 is for when you leave a job; a P60 is an annual summary.
Glossary of Key Payroll Terms
- FWA (Fair Work Agency): The 2026 UK watchdog for employment rights.
- RTI (Real Time Information): Instant electronic pay reporting to HMRC.
- Plan 5 Student Loan: The newest repayment plan starting April 2026 with a £25,000 threshold.
- Emergency Tax Code: A temporary code (e.g., 1257L M1) that ignores earlier earnings.
- YTD (Year to Date): Accumulated pay/tax since 6 April.
