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View full libraryThis P45 Replacement Request Response Letter provides a clear response when a former employee asks for a replacement P45 after the original has been lost or not received. It explains the employer's position, confirms the relevant employment and PAYE information where appropriate and signposts the individual to the correct alternatives.
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[Sender name]
[Sender address]
[date]
[Recipient name]
[Recipient address]
Dear [Recipient first name],
Your P45
Thank you for contacting us regarding your P45 following the end of your employment with [Company Name].
We have checked our payroll records and confirm that your employment ended on [Leaving Date] and that your P45 was [issued to you / sent to you by [method] / made available to you] following the end of your employment.
Replacement P45
Unfortunately, we are unable to issue a replacement P45 where the original document has
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This letter provides a practical response where a former employee asks for a replacement P45 after the original document has been lost or is no longer available. It reflects the current HMRC position that an employer should not simply issue another P45 because a former employee has lost the original.
The letter explains that the original P45 cannot normally be reissued. This avoids creating an additional P45 that could cause problems with PAYE records and gives the former employee a clear explanation of what to do instead.
Where useful, the employer can confirm information from its payroll records, such as the employee's leaving date, total pay and tax for the tax year and tax code. This can help the former employee understand or check their PAYE position.
The former employee can access their pay and tax information through their HMRC Personal Tax Account or the HMRC app. If they are starting another job and do not have their P45, they can normally complete the relevant starter checklist instead.
A lost P45 is different from an incorrect P45. If the information on the original P45 was wrong, the employer should investigate and correct the PAYE information where necessary rather than simply treating the issue as a lost document.
The letter provides a straightforward explanation without suggesting that the employer can create a duplicate P45. It also helps ensure that HR and payroll respond consistently to similar requests.
Use these best practice actions, recommended timescales and process stages to understand when and how the P45 replacement letter should be used, helping ensure each step is handled consistently and appropriately documented.
Understand the common mistakes to avoid when using this HR template, helping you reduce risk, prevent unnecessary costs and ensure the process is handled correctly.
No. A P45 cannot normally be reissued simply because the original has been lost. The employer can explain the position and, where appropriate, provide relevant PAYE information in another format.
If they are starting a new job, they can tell their new employer that they do not have a P45 and complete the appropriate starter checklist. They can also access their pay and tax information through their HMRC Personal Tax Account or the HMRC app.
The employer should check its payroll records and establish whether the P45 was produced and issued. If the employee still does not have it, the employer should explain the appropriate alternative arrangements rather than automatically creating a duplicate P45.
Yes. Although this does not replace the P45 itself, an employer can provide relevant information from its payroll records in another format where appropriate. The employee can also obtain their PAYE information directly from HMRC.
This is different from losing the P45. The employer should investigate the error and correct the PAYE information where necessary. An amended P45 may be issued where the original information was incorrect.
HRDocBox templates are designed specifically for UK employers and structured around practical HR administration, UK employment requirements and current HMRC and Acas guidance. They provide a consistent starting point for handling common employee requests while avoiding potentially incorrect payroll advice.
How this content is developed and reviewed
The P45 replacement letter template is developed using a practical HR methodology that considers current UK employment legislation, ACAS guidance, CIPD good practice and the real-world HR process it supports. Templates and supporting information are regularly reviewed and updated, with additional reviews triggered by significant changes to legislation, guidance or established HR practice, helping ensure each document remains practical, relevant and suitable for UK employers.
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 HR processes and founded hrdocbox to provide businesses with practical, professionally developed HR resources grounded in UK employment law and best practice.
HRDocBox has been creating practical UK HR documents since 2009.
"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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