P45 replacement letter template

P45 replacement letter template

Our P45 Replacement Letter Template ensures prompt resolution of P45 errors, minimising 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.

£7.90
Specifications
Access 12 months (includes updates)
Length 96 words · 1 page
Jurisdiction England, Wales and Scotland
Based on UK employment law, ACAS guidance
Last review 22/05/2026
Next review 22/11/2026
Delivery Instant download
Formats .doc · .txt · email

Download .doc

Copy [to paste]

Email
Template

[Sender 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

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What is a p45 replacement letter?

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. 

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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Compliance

UK employment law and best practice

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.

  • 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.

  • 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.

  • 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.

  • 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.

UK employment law guidance for P45 replacement letter template

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Frequently Asked Questions

Can I use this in my small business?

Yes. This template has been designed for organisations of all sizes, including small businesses, charities and growing employers. It follows UK employment law best practice and can be adapted to suit your organisation.

Is it compliant with 2026 UK employment law?

Our templates are developed with UK employment legislation, Acas guidance and HR best practice in mind and are reviewed and updated as relevant requirements change. However, every employment situation is different, so the template should be adapted to the circumstances and checked against the employee's contract and your organisation's procedures before use.

Can I customise it for my organisation?

Yes, we highlight the areas of the document that you need to update with your own details, and where you need to make decisions to suit your situation. This saves you time and ensures that you meet best practice.

Do I get instant access to it?

Yes. Once purchased, you'll be able to download it instantly. Templates are provided in editable format (such as .doc or .xls) so you can customise them easily, and in PDF format for easy sharing.

What if I need more help, not just this template?

If you're looking for broader support, we also offer toolkits and library bundles that include the P45 replacement letter template, along with other HR templates and policies for fully managing your situation. These may be more cost-effective if you need deeper advice.

Why should I use this P45 replacement letter template, and not AI to generate it?

AI can produce a document quickly, but effective HR documentation needs to be more than well-written words. It needs to reflect relevant UK employment law, HR best practice, practical considerations and the circumstances in which it will be used. These resources have been professionally developed around that wider HR context, drawing on extensive practical experience, rather than simply generating a generic document from a prompt.

About the author

Darryl Horn, Chartered HR Director

Darryl is a Chartered HR professional with over 25 years' experience in senior HR and employee relations roles.

He has extensive practical experience of managing pay and benefits processes and founded hrdocbox to provide businesses with practical, professionally developed HR resources grounded in UK employment law and best practice.

Executive recommendation

"Darryl provides support and advice with excellent judgement, and has a strong understanding of people, policies and UK employment legislation."

"He is someone I trust; consistent, dependable, and committed to doing things properly."

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Ruth Brock Chief Executive Officer The Hygiene Bank
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