P45 review completed

02 December 2014

The review of the P45 mentioned on page 2 of the October Employer Bulletin has been completed.

The layout of the form will remain unchanged until at least April 2016 while HMRC considers how the P45 process can be improved. A consultation process on the future of the P45 is to be carried out.

HMRC say that some minor changes will appear within the guidance notes on updated versions of HMRC's pre-printed P45 stationery that is available from February 2015. Employers have been advised to continue using their existing stocks of pre-printed P45 stationery and they should only order further P45 stationery when these need to be replenished.

The existing plain paper P45(Online) design specifications remain unchanged.