P45 replacement letter template
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Our P45 Replacement Letter Template ensures prompt resolution of P45 errors, minimizing confusion and inconvenience for both employees and the company.
This model letter can be used as a standalone statement of earnings, or after a request from an employee of a copy of a lost P45.
Why this letter is necessary
P45's are not able to be replaced once issued due to HMRC regulations.
A P45 replacement letter is a letter issued by an employer to an employee who has lost their original P45 document or did not receive it when they left their employment. A P45 is a document issued by an employer when an employee leaves their job, which contains information about their earnings and tax deductions during their employment.
The P45 replacement letter serves as a replacement for the original P45 document and provides the employee with the necessary information about their earnings and tax deductions.
Compliance notes
It is important for employers to issue a P45 replacement letter promptly when an employee requests it or when the employer becomes aware that the employee did not receive their original P45. This is because the employee may need the P45 replacement letter to provide to their new employer or to claim any tax refunds that they are entitled to.
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The Employment Rights Act 1996: This act sets out the rights and responsibilities of employees and employers, including the right of employees to receive a P45 when they leave employment. When issuing a P45 replacement letter, it is important to ensure that the employee's rights are respected and that they receive the correct documentation.
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The Data Protection Act 2018: This act regulates the processing of personal data and provides individuals with certain rights over their personal data. When issuing a P45 replacement letter, it is important to ensure that any personal data is processed in accordance with the act and that the employee's rights are respected.
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The National Minimum Wage Act 1998: This act sets out the minimum wage rates that must be paid to employees. When issuing a P45 replacement letter, it is important to ensure that any final payments made to the employee, such as outstanding wages or holiday pay, comply with the requirements of the act.
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The Equality Act 2010: This act prohibits discrimination, harassment, and victimisation on the basis of various protected characteristics, such as age, race, gender, and disability. When issuing a P45 replacement letter, it is important to ensure that the letter does not contain any discriminatory language or actions.
Practical example
Scenario
XYZ Limited, a UK-based company, is required to issue a replacement for a lost or missing P45 form for an employee who has recently left the company. HR Manager Sarah is responsible for drafting a replacement P45 letter to fulfil this requirement
Initial Response
Sarah receives the request for a replacement P45 letter from the former employee and verifies the details provided to ensure accuracy.
Drafting the Letter
Sarah carefully drafts a replacement P45 letter, ensuring it is professional, concise, and compliant with HMRC regulations. The letter should acknowledge the request for the replacement P45 and provide the necessary information typically found on the form.
Content of the Letter
The replacement P45 letter serves as a substitute for the official P45 form and includes all the relevant information required by HMRC. This includes the employee's personal details, tax code, details of employment termination, and earnings during the tax year.
Sending the Letter
Once the letter is finalised, Sarah sends it to the former employee via email or post, ensuring timely delivery. She may also provide guidance on how to use the replacement letter for tax purposes and advise the employee to keep it for their records.
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Specifications
5 mins
96 words, 1 page A4
1 November 2024
[Company name]
[Sender address]
[date]
[Recipient name]
[Recipient address]
Dear [Recipient first name],
Statement of Earnings
Further to your request, [I am unable to provide a duplicate P45 due to HMRC regulations, so] I am providing you with the information below which is a statement of your earnings with this Company for [this tax year | tax year [month and year] to [month and year]].
Period: [period start date] to [period end date]
NI Number: [number | Not Known]
Taxable Earnings: £[earnings]
Tax Paid: £[tax]
NI Contributions: £[ni]
Tax code at leaving: [tax code]
Tax month of leaving: [month]
If you require any further assistance, please do not hesitate to contact me.
Yours [faithfully | sincerely],
[Sender name]
[Sender job title]
[Sender telephone]
[Sender email]
[For, and on behalf of [Company name] ]