Managing P45s

When terminating a payee type of PAYE (including Deemed Contractors), the employer is required to:

Inform the HMRC of the termination via the FPS, then
Generate a P45 to give to the payee

A P45 is a leaving document contains:

The worker's title, first names and surname
The worker's address
National Insurance Number
Leaving Date
Tax Code
Taxable Earnings
Tax Paid
Student Loan Type
The employer's PAYE reference and address details

It is made up of 3 parts:

Part 1A for the worker to keep so that they have a record of their earnings with that employer
Part 2 and 3 will be given to the new employer by the worker to apply the tax details and student loan deductions in their new job.

A P45 should only be generated once, but due to the advent of being allowed to supply P45s via electronic methods, they can be duplicated.

To generate P45s follow the procedure below:

How to generate P45s to the Candidate Portal
	The payee must have had a termination date processed in a pay batch before they will be available in the P45 Generation process. The HMRC must know of the termination before the P45 is produced.
2.	Go to Payroll > Pay Process > P45 Generation. If the menu item is not available, security permissions would need to be applied.
3.	In the header of the P45 Generation screen, key in or select the search criteria to find the terminated payees for which you want to generate P45s. Payee First Name Filters the list of payees by their first name. Leading and trailing wildcard characters (%) can be used for partial matching on the name. For example, %anne will match names such as Anne and Mary Anne while mary% will match names such as Mary and Marry Anne. Payee Surname Filters the list of payees by their surname. Leading and trailing wildcard characters (%) can be used for partial matching on the surname. For example, %hill will match names such as Hill and Summerhill while summer% will match names such as Summer and Summerhill. Payee No. Filters the list of payees according to the payee ID that uniquely identifies a payee. Brand Filters the list of payees according to the agency brand by which the candidate, to which they are linked, is managed. To list only those payees who are linked to a candidate that is managed by a specific agency brand, select the relevant brand in this field. Region Filters the list of payees according to the agency region by which the candidate, to which they are linked, is managed. To list only those payees who are linked to a candidate who is managed by a specific agency region, select the relevant region in this field. Office Filters the list of payees according to the agency office by which the candidate, to which they are linked, is managed. To list only those payees who are linked to a candidate who is managed by a specific agency office, select the relevant office in this field. The payee search fields that appear in the header of the Portal > Pay > Payee > Payee Maintenance > Contact Details screen are listed and described below. Pay Period End Date Filters the list of payees by the pay period end date range of when they were terminated in a pay batch. If the payee was terminated in an adjustment batch, it will use the period dates of the actual pay period processed in and not the adjustment pay period dates. This filter is mandatory to isolate those P45s that are required to be produced. Delivered Filters the list of payees of whether a P45 has already been generated or not. The default is No as it is usually those payees who have not yet had a P45 generated that is required mostly. Pay Company Filters payees according to the pay company by which they are employed. To list only those payees who are employed by a specific pay company, select the name of the pay company in this field. Pay Group Filters payees according to the pay group to which they are assigned. To list only those payees who are assigned to a specific pay group, select the name of the pay group in this field.
4.	Click Search. A list of terminated payees within the filters selected will be displayed in the results grid.
5.	Select the range of payees that require a P45. The select all option is available to select all the payees in the pages returned.
6.	To distribute the P45s via the candidate portal, click Release to Portal. This means the payee will need to log into the candidate portal to retrieve the P45.

How to generate P45s via Email
	Follow steps 1 to 5 of How to Generate P45s via Candidate Portal.
2.	To distribute the P45s via email, click Email. The Email P45s screen opens.
3.	If a P45 email template has been defined, in the Email Template field, select the template that is to be applied to the message. The Subject* and Message fields are automatically populated with the relevant text based on the predefined template.*
4.	If a P45 email template has not been defined, enter the Subject, Message and Merge Tags into the message.
5.	If you want to include any files besides the P45 itself as attachments to the message, click Add Files the Attachments field and use the Open dialog box to navigate to and select the relevant file to be attached.
6.	Click Send. It is recommended to comply with GDPR rules, to send a url link in the email for the P45 rather than as a PDF attachment. A confirmation message is displayed and the emails will be generated and queued for delivery.

How to Print P45s
	Follow steps 1 to 5 of How to Generate P45s via Candidate Portal.
2.	To print the P45s to distribute via post, click Print.
3.	A new tab will open to generate the pages. It is recommended that the print method is used for smaller amounts of documents as it will take time to render the output to the browser.
4.	Use your browser print controls to print the P45s to a printer.

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Managing P45s

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