P45 replacement letter template3 min read
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.
What is a P45 replacement letter?
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. The letter usually contains the employee's name, address, national insurance number, date of leaving employment, and details of their earnings and tax paid during their employment.
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.
What legal and best practice aspects should employers be aware of?
P45's are not able to be replaced once issued due to HMRC regulations.
When issuing a P45 replacement letter in the UK, employers should consider several key employment laws to ensure that they are acting fairly and legally. Some of the key employment laws to consider include:
- 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 victimization 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.
By considering these key employment laws when issuing a P45 replacement letter, employers can ensure that they are acting fairly and legally and protecting the rights of their employees.
P45 replacement [Delete this line]
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 job title]
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