Form P45 can be issued to employees electronically

01 July 2015

The 17 page June edition of Employer Bulletin includes a short article that confirms that recent legal advice has changed the long held view that only hard copy P45’s were acceptable.

“The relevant PAYE Regulation governs the electronic transmission of information to and from HMRC and not between the employer and employee. You [the employer] must however ensure that you provide P45 information to the employee in the correct form or type of document.”

Whilst it isn’t mentioned in the article we would consider that the employer ensure that security of the information being transferred by email be given the same consideration as that of payslips.