What Is a P45? Definition, Meaning, and How to Get One

Leaving a job comes with a small stack of paperwork, and the one that follows you from role to role is the P45. This guide explains what the form is, why you receive it, and what to do if you start a new job without one — whether you’re in the UK or Ireland.

Form type: Cessation certificate (pay and deductions statement) ·
UK format: Four-part paper form ·
Ireland status: Paper P45 ceased 1 January 2019; replaced by Revenue’s online system ·
Used by: Employees leaving a job in UK and Ireland

Eight key facts, one theme: the P45 is your proof of tax payments, and losing it triggers a chain of administrative steps that can cost time and money.

What does P45 stand for?

The name P45 comes from the PAYE (Pay As You Earn) system — it stands for PAYE form number 45. According to AXA UK (business insurer), the P45 is a statement of pay and the tax deducted for the tax year up to the date you leave a job.

What is a P45 in Ireland?

In Ireland, the P45 is formally called a cessation certificate. Revenue (Irish tax authority) explains that it records your pay and deductions including PRSI and USC, and its primary role is to help your next employer or Revenue apply the correct tax credits and cut-off points.

Why would you be sent a P45?

You receive a P45 when you stop working for an employer — whether you resign, are made redundant, or retire. The GOV.UK (UK government) guidance states your employer must give you a P45 on your last day of employment or shortly after. It contains your tax code, the cumulative pay and tax you’ve paid in the current tax year, and your employer’s name and PAYE reference.

Do I get a P45 when I quit?

Yes. Quitting is one of the events that triggers a P45. The form is issued regardless of whether you leave voluntarily or are dismissed. The only exceptions, per Low Incomes Tax Reform Group (UK charity), are when the employment lasted less than a week or the employee is retiring directly from that job.

What does it mean when you get a P45?

Receiving a P45 signals the end of your employment relationship. It also means your employer has reported your leaving to HMRC or Revenue. Unbiased (financial guidance service) notes that the P45 is your proof of how much tax you’ve already paid, so your new employer can apply the correct tax code from day one.

The pattern: getting a P45 protects you from paying too much or too little tax. Losing it creates a gap that emergency tax fills.

When did P45 stop in Ireland?

The paper P45 ceased in Ireland on 1 January 2019. Revenue (Irish tax authority) replaced the paper form with a fully digital online system. Employers now submit cessation details electronically through Revenue’s online services, and employees can view their employment record and tax information through myAccount.

Are P45 still issued?

In the UK, paper P45s are still issued. GOV.UK (UK government) confirms that employers must provide a paper P45 in the standard four-part format. In Ireland, however, the paper P45 no longer exists. Instead, employers submit an electronic cessation notification, and the employee accesses the information digitally.

How to get a P45 in Ireland?

You no longer receive a physical P45 in Ireland. Instead, Revenue (Irish tax authority) advises that your former employer submits your cessation details online. You can then log in to myAccount to view your employment history, tax credits, and the digital equivalent of the P45. If you need proof of your deductions, Revenue will issue a statement on request.

The digital shift means Irish employees no longer need to keep physical records.

Can an employer refuse a P45?

Employers in the UK must provide a P45 when an employee leaves, unless the employment lasted less than a week or the employee is retiring directly from that job. GOV.UK (UK government) states that failing to issue a P45 is a breach of PAYE obligations. In Ireland, Revenue (Irish tax authority) mandates electronic submission; a paper P45 is not required because the information is transmitted digitally. If an employer refuses to submit the cessation details, the employee can contact HMRC (UK) or Revenue (Ireland) direct to report the non-compliance and request a tax record update.

The catch: a refusal by an employer does not absolve you of your tax obligations, but it does mean you’ll likely face emergency tax until the authorities correct your record.

What happens if you don’t give your new employer your P45?

Without a P45, your new employer does not know your tax code, cumulative earnings, or how much tax you have already paid. According to Low Incomes Tax Reform Group (UK charity), the employer will use an emergency tax code, which typically deducts more tax than you owe. Over the course of a pay period, this can result in significant overpayment.

Unbiased (financial guidance service) notes that HMRC refunds can take anywhere from five days to eight weeks, depending on the complexity. In Ireland, Revenue (Irish tax authority) says the quickest way to recover overpaid emergency tax is to file an Income Tax Return through myAccount.

Reclaim emergency tax without a P45 in Ireland

Even without a P45, you can reclaim emergency tax in Ireland. Revenue’s emergency tax refund guide outlines the process:

1. Get your PPSN — Your Personal Public Service Number is essential for your employer to submit your details.
2. Register for myAccount — If you don’t have one, create an account on Revenue’s website.
3. Check your employment record — Review the job held and the tax credits applied.
4. File an Income Tax Return — Use myAccount to submit a return for the relevant tax year. Revenue will calculate the refund.
5. Receive the refund — If your employer is still paying you, the refund appears on your next payday. If you have left, Revenue pays you directly.

The trade-off: reclaiming without a P45 takes longer because Revenue must verify your employment history. Filing online is the fastest route — refunds are typically processed within weeks rather than months.

Timeline: The P45 in Ireland

• 1 January 2019 – Ireland stops issuing paper P45; moves to online cessation via Revenue (Revenue (Irish tax authority))

The implication: the paper P45 is now a piece of tax history in Ireland, but the logic behind it — giving your next employer your tax profile — lives on in the digital RPN system.

What we know and what’s unclear

The table above separates established facts from open questions.

What the authorities say

Your P45 shows your pay and the tax deducted for the tax year up to the date you leave.

— GOV.UK (UK government)

Employers must submit cessation details online; paper P45 no longer issued.

— Revenue (Irish tax authority)

For employees in Ireland, the shift from paper to digital means the P45 is now an invisible process. For those in the UK, the paper form remains a physical document you carry from job to job. The core function is identical: ensure your tax record follows you.

Related reading: HMRC Side Hustle Tax Limit Change · Bullion by Post UK: HMRC Tax Rules, Safety & Legal Guide

Frequently asked questions

For employees in both the UK and Ireland, understanding the P45 process ensures you avoid unnecessary overpayments and keep your tax record accurate.