Replacement P45: What UK Employees Can Actually Do When Their Goes Missing
Losing paperwork from a previous job rarely feels urgent until a new employer, a mortgage lender, or your own tax return suddenly needs it. That is usually the moment people start searching for a replacement P45, hoping a quick call to HMRC will sort it out. The frustrating truth is that a P45 cannot simply be reprinted once it has gone missing, by HMRC or by your old employer. This guide explains, in plain English, exactly why a replacement P45 is not available, what you should do instead, and how to keep your tax code correct while you sort things out.
What Is a P45 and Why It Matters
A P45 is the form your employer must give you when you leave a job. It shows your pay and the Income Tax you have paid so far in the current tax year, along with your tax code at the point you left. Without it, a new employer has no easy way to know how much tax you have already paid this year, which is exactly why so many people go looking for one the moment it turns up missing.
When Employers Must Issue a P45
A P45 is created once, and only once, at the moment employment ends. It should be given to you:
- On your last day of employment, or shortly after
- Whether you resigned, were made redundant, or were dismissed
- Whether you were paid weekly, monthly, or through an agency
- Whether you worked full-time, part-time, or on a zero-hours contract — entitlement doesn't depend on your hours
- On paper or electronically, depending on how your employer runs payroll
What Information a P45 Contains
A P45 has four parts, and understanding them helps explain why this isn't a form that can simply be reissued on request.
| Part | Who Keeps It | Purpose |
|---|---|---|
| Part 1 | Sent to HMRC by your employer | Updates HMRC's payroll records |
| Part 1A | You keep this | Personal record and for your tax return |
| Part 2 | Given to your new employer | Shows pay and tax to date |
| Part 3 | Given to your new employer | Passed to HMRC to set your tax code |
Note: Haven't found what you're looking for? Head over to our main Replacement Payslips resource centre for more support and our full step-by-step guide.
Can You Get a Replacement P45?
This is the question behind almost every search like this one: can it simply be issued again? According to HMRC's own guidance, the answer is no. A P45 is produced only once, so if it is lost, thrown away, or never arrives, there is no official duplicate to fall back on.
Why HMRC Won't Reissue a P45
HMRC already receives Part 1 of your P45 directly from your former employer's payroll software, so your pay and tax figures are on record with them even though you cannot get a physical copy of the original yourself. Instead, HMRC points people towards their personal tax account, where the same underlying figures can be checked online.
There's a genuine legal basis behind this, not just a customer-service policy. Regulation 36 of the Income Tax (Pay As You Earn) Regulations 2003 requires an employer to complete Form P45 once, when someone leaves — it creates no duty to reissue it afterwards. Part of the reasoning is practical rather than bureaucratic: a P45 carries sensitive details, including your National Insurance number and full pay history, so reprinting it on demand would be a genuine data-protection risk rather than a routine admin task — which is the real reason no replacement P45 exists once the original has gone.
What Your Old Employer Can (and Can't) Do
Your previous employer cannot generate a second P45, since payroll systems are built to issue it only once per leaver. What they can usually do is provide a statement of earnings, an informal letter confirming your pay and tax deducted, which is widely accepted as a substitute when the original genuinely can't be reissued.
For the official position straight from the source, see this HMRC guidance on P45, P60 and P11D forms.
What to Do Instead of a Replacement P45
Since reissuing the original isn't an option, the good news is that every situation it affects has a straightforward workaround.
Fill In a Starter Checklist
If you're starting a new job without a P45, your new employer will ask you to complete a Starter Checklist. This tells them your employment history and student loan status so they can apply a reasonably accurate tax code from your very first payslip, without needing the original document at all. It's the modern version of the old P46 form — if you've seen "P46" mentioned elsewhere, that's simply the pre-2013 name for the same process.
Getting a box wrong on the checklist, or skipping it altogether, usually means being placed on an emergency tax code — you'll see this on your payslip as BR, 0T, or W1/M1 — until HMRC has enough information to correct it, so it's worth taking a few extra minutes to check the statement you select.
You can find the current form here: HMRC Starter Checklist.
Check Your Personal Tax Account or the HMRC App
Your personal tax account holds pay and tax details for the last five tax years, which covers most of what a lost P45 would have shown. It is often the quickest way to confirm figures for a tax return or a loan application.
Ask for a Statement of Earnings
If your old employer is still trading, a short email asking for a statement of earnings usually does the job. It isn't the same document in the strict, technical sense, but it carries the same pay and tax information and is generally accepted by lenders, new employers, and HMRC. Payroll teams aren't always quick to reply, so it's worth chasing after a few days rather than assuming the request has gone nowhere. If the company has since closed down or gone into liquidation, though, there may be no one left to ask, and your personal tax account becomes the more reliable route instead of chasing a replacement P45 that simply no longer exists.
Note: This post complements our separate article covering Lost Payslips scenarios. If you're looking for a Lost Payslips guidance, see our comprehensive Lost Payslips Guide instead.
YMYL disclaimer: This article is general information about UK PAYE forms and does not constitute individual tax advice. Your circumstances may differ, so speak to HMRC or a qualified adviser before making tax decisions.
Reviewed by: Joyce Kim, CTA Chartered Tax Adviser — last updated: 15 September 2026.
Step-by-Step: Sorting Your Tax Without a P45
Whatever the reason you need one, here is the order most people follow when the original isn't available:
| Step | What to Do |
|---|---|
| 1 | Check your emails and old payslips in case the P45 was sent electronically |
| 2 | Contact your previous employer's payroll or HR team and ask for a statement of earnings |
| 3 | Log in to your personal tax account or the HMRC app to view your pay and tax history |
| 4 | Complete a Starter Checklist for your new employer so your tax code is set correctly |
| 5 | Keep any figures you gather safely for your next Self Assessment or tax check |
Employer and Employee Responsibilities at a Glance
| Responsibility | Employer | Employee |
|---|---|---|
| Issuing the original P45 | Must issue once, on leaving | N/A |
| Reissuing a lost P45 | Not possible under HMRC rules | Cannot request one |
| Statement of earnings | Can usually provide on request | Should ask promptly if needed |
| Starter Checklist | Must supply to new starters without a P45 | Should complete accurately |
Key Takeaways
- A genuine replacement P45 cannot be issued by HMRC or your old employer, because the form is only ever produced once.
- A Starter Checklist lets a new employer set your tax code without needing the original document.
- Your personal tax account or the HMRC app holds the same pay and tax figures for the last five years.
- A statement of earnings from a previous employer is widely accepted as a substitute.
- Keep any tax paperwork, or the details from it, for at least 22 months.
Note: This post complements our separate article covering Replacement P60 scenarios. If you're looking for a Replacement P60 guidance, see our comprehensive Replacement P60 Guide instead.
Frequently Asked Questions
Can I get a replacement P45 from HMRC?
No. Neither HMRC nor your old employer can issue a replacement P45, because a P45 can only be produced once, at the moment you leave a job. If yours is lost, your new employer will ask you to complete a Starter Checklist instead, and you can view your pay and tax figures through your personal tax account.
What can I use instead of a P45 for a new job?
You can fill in an HMRC Starter Checklist. This form asks about your employment status and any student loan or other job details, which lets your new employer set the correct tax code without needing the original P45 document.
How long should I keep my P45?
It is sensible to keep a P45, or the details from it, for at least 22 months after the tax year it relates to, since HMRC can ask about your tax affairs going back several years and the figures may be needed for a Self Assessment return.
What happens if I don't have a P45 for my Self Assessment return?
You can still file your return without one. Your pay and tax details for the last five tax years are available through your personal tax account, and these figures can be used in place of a paper P45 when completing the employment pages of your return.
Can my old employer give me a copy of my P45?
Not a duplicate P45 itself, but a former employer can usually provide a statement of earnings covering the same pay and tax information, which is generally accepted as evidence in place of the original document.
Is a P45 the same as a P60?
No. A P45 is issued once, when you leave a job, and covers pay up to your leaving date. A P60 is issued every year to everyone still employed on 5 April, summarising the whole tax year, and unlike a P45 it can be reissued by your employer if you lose it.
Can I use a P45 for a mortgage application?
A P45 alone usually isn't enough on its own, but lenders often accept it alongside recent payslips and bank statements as supporting evidence of your income, particularly if you've just started a new job and don't yet have a full run of payslips there.
Do I need a P45 when I retire?
Not in the way you would when changing jobs, but your final employer should still process your last pay correctly through PAYE, and your pension provider will use your P45 details, or a completed Starter Checklist, to apply the right tax code to your pension income.
Conclusion
A replacement P45 simply isn't something HMRC or your old employer can produce, since the form only ever exists once, at the point you leave a job. The practical fix is rarely difficult: a Starter Checklist gets your tax code right with a new employer, your personal tax account or the HMRC app holds the same pay and tax figures for the last five years, and a statement of earnings from your previous employer covers most other situations. Keep those figures somewhere safe once you have them, and a missing P45 stops being a problem rather than staying one.