Employment Lawyers Can Answer Your Employment Law Questions
Hello, I’m Ben, a UK lawyer and will be dealing with your case today. Firstly, I need to ask some initial questions to determine the legal position.
According to regulation 36 of the Income Tax (Pay As You Earn) Regulations 2003, if an employee ceases employment, their employer must provide them with a P45 "on the day on which employment ceases or, if that is not practicable, without unreasonable delay".
What is reasonable would depend on the circumstances but it likely that HMRC would generally consider it unreasonable if the P45 was not completed and sent out immediately after tax and any other deductions are calculated (usually once the final pay run for the employee has been completed).
If an employer does not issue a P45 as required, HMRC can be informed and they will make attempt to get the P45 from them. If they fail to co-operate with HMRC they can potentially be fined.
In the meantime the employee can use their payslips as evidence of tax deducted or earnings over a period and should get further guidance from HMRC in terms of what they can do if the P45 is not supplied at all.
Does this answer your query?
they can't contact them on your behalf - that is not what I said you need to contact them for
Youi have to report them to HMRC but not to con tact them to ask them on your behalf, but to make it clear they should be looking at potentially fining them for breaching the Income Tax (Pay As You Earn) Regulations 2003
No problem. Do you have any further questions about this please?
Hello, I am not sure if you saw my query above: Do you have any further questions about this please?
Hello, I see you have read my response to your query. Could you please let me know if it has answered your original question? You can simply reply on here with a quick ‘Yes, thanks’ and I won’t bother you again. Thank you