HMRC announce a reprieve for form P45

15 February 2012 |

As part of the implementation of real time information HMRC had previously announced that the form P45 was to be replaced by a ‘leaver statement’.

HMRC had looked to replace the form P45 with a new look leaver statement. However, following consultation with employers, this plan has been dropped.

Real time information

Real time information is a system whereby employers will have to provide information on payments and deductions made under PAYE to HMRC at the time the payments to their employees are made. It will be compulsory for employers to provide real time information from October 2013.


The P45 is a form which is understood by employers and employees alike. It is good to see HMRC listening to employer’s views and acting accordingly.

For further information or to discuss the issues raised, please contact Guy Abbiss, Stephen Wright or John Mooney on +44 (0) 20 3051 5711.


Content is for general information purposes only. The information provided is not intended to be comprehensive and it does not constitute or contain legal or other advice. If you require assistance in relation to any issue please seek specific advice relevant to your particular circumstances. In particular, no responsibility shall be accepted by the authors or by Abbiss Cadres LLP for any losses occasioned by reliance on any content appearing on or accessible from this article. For further legal information click here.

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