P45's

[Lincs Yellowbelly]

Does anybody know what the law is regarding P45's?

I left my old job on the 16th of Feb and still haven't got my P45. I've phoned up and asked it to be sent 3 times now and still nothing, was promised that if there was any delay they would let me know, that was the first time i rang on the 4th of march and have never been called I was initialy worried that i would be put on an emergency tax code, but i've got my pay slip through for this month and everything s fine with my tax, but thats not really the point. I gave them over 2 months notice when I left, they responded by firstly being well over a week late with my pay and now by not giving me my P45, this from a company I went out of my way to do jobs outside of what I was expected to do.

By law how long should i have to wait for the P45? and who are the best people to contact about it?

Any advice would be great

[Meta menardi]

Originally Posted by Lincs Yellowbelly

Does anybody know what the law is regarding P45's?

I left my old job on the 16th of Feb and still haven't got my P45. I've phoned up and asked it to be sent 3 times now and still nothing, was promised that if there was any delay they would let me know, that was the first time i rang on the 4th of march and have never been called I was initialy worried that i would be put on an emergency tax code, but i've got my pay slip through for this month and everything s fine with my tax, but thats not really the point. I gave them over 2 months notice when I left, they responded by firstly being well over a week late with my pay and now by not giving me my P45, this from a company I went out of my way to do jobs outside of what I was expected to do.

By law how long should i have to wait for the P45? and who are the best people to contact about it?

Any advice would be great

Citizens Advice Bureau. If they help, try to give them a donation, all vols, to save the gov paying for people sorting out their ... incoherence?

[DavyG]

Quoted from Taxation Web:

Q: Can they legally hold back my P45. I know i can complete a P46 to to get a new one, but is there a law preventing my old employer to hold my P45, if so, can anyone please quote what it is.


A: The best sanction is to contact your Tax Office. If HMRC consider this behaviour to be symptomatic of other possible PAYE irregularities, a full PAYE Audit may ensue.

Also try searching Google, type in Employment Law P45.

I suspect informing your previous employer, in writing, that you intend notifying HMRC of their failure to supply you with a P45 would prompt a response.

I hope this helps.

Dave

[JeffH]

Originally Posted by Lincs Yellowbelly

Does anybody know what the law is regarding P45's?.....By law how long should i have to wait for the P45? and who are the best people to contact about it? Any advice would be great

Lincs

The relevant law is contained in what are known as the PAYE Regulations - or to give them their full title "Statutory Instrument 2003 No. 2682 - The Income Tax (Pay As You Earn) Regulations 2003".

Here's an extract relating to the issue of P45s -

"Cessation of employment: Form P45
36.—(1) On ceasing to employ an employee in respect of whom a code has been issued, the employer must complete Form P45.
(2) The employer must then―
(a) send Part 1 of that form to the Inland Revenue, and
(b) provide Parts 1A, 2 and 3 to the employee,
on the day on which the employment ceases or, if that is not practicable, without unreasonable delay."

NB. The highlighting/underlining is mine.

You'll see that no precise period of delay is mentioned, though HM Revenue and Customs PAYE guidance notes for employers say that the P45 should be issued "on leaving" and with Part 1 of the form being sent to the employer's PAYE tax office "immediately".

Clearly a delay of more than a month, as you have experienced, is unreasonable by anyone's standards.

As to what to do, I wouldn't bother with the CAB. Instead and as Dave has suggested, write to your former employer saying that their continuing delay in issuing you with a P45 is in breach of the PAYE Regulations and that if you don't receive your P45 within 7 days you intend to take the matter up with HM Revenue and Customs. Hopefully that will do the trick. If not, you should then report the matter to your tax office.

Hope that helps

Jeff (I was a Tax Inspector in a previous life but I'm now almost human again )

[Lincs Yellowbelly]

Thanks for the replies, i finally heard something back from my old employer today. He left a message saying that they'd sent it all off to the Inland Rev by mistake instead of sending the parts i need to me!! Well at least I know what happened now, just would have been nice to have had that info 3/4 weeks ago

[JeffH]

Glad to hear you've got it sorted Lincs.

Jeff