P45 replacement letter template

£12.99

This 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.

Use this template to:

  • Respond to a request for a replacement P45
  • Explain that a lost P45 cannot normally be reissued
  • Confirm the original P45 details held on the payroll record
  • Explain what the employee can do if they need their tax information
  • Distinguish a lost P45 from an incorrect P45 requiring correction
  • Create a clear written record of the response
P45 replacement letter template preview
UK Specific
Instant Download
12 Months' Updates
Fully Editable
2026 Reviewed
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What's included in this template?

This template brings together the key information, sections and considerations you need to create a clear, comprehensive and professional HR document. Preview the document below.

  • Confirmation that the original P45 was issued
  • Explanation that a replacement P45 cannot normally be issued
  • Confirmation of leaving date, pay, tax and tax code where appropriate
  • Information about accessing PAYE details through HMRC
  • Guidance for providing information to a new employer
  • Alternative wording where the original P45 contained incorrect information
Template

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Email

[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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£12.99
Specifications
Access 12 months, with updates
Length 2 pages • 367 words
Jurisdiction England, Wales, Scotland
Based on UK law, ACAS guidance
Last update 13/10/2026
Update reason Enhanced template description.
Next review 13/04/2027
Delivery & Format Instant digital delivery, .doc · .txt · email

What is a p45 replacement letter?

P45 replacement letter template

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.

Responding to a lost P45

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.

Confirming the original information

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.

Explaining the available alternatives

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.

Dealing with incorrect information

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.

Keeping the response clear

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.

Best in class example

A former employee contacted HR several months after leaving the organisation to say that they had lost their P45 and needed it for a new employer. They asked HR to issue a replacement copy.

HR checked the payroll records and confirmed that the employee's P45 had been issued following their leaving date. The payroll record showed the correct leaving date, pay and tax information for the relevant tax year.

HR explained that a replacement P45 could not normally be issued because HMRC does not allow employers to simply reissue a P45 where the original has been lost. Instead, the employee was advised that they could use their HMRC Personal Tax Account or HMRC app to access their pay and tax information.

The employee was also advised that, if they were starting a new job and did not have their P45, they could complete the appropriate starter checklist with their new employer. HR retained a record of the request and response.

Implementation guidance

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.

Step Description Responsibility Timing
1 Establish whether the former employee has lost the original P45, did not receive it, or believes the information on it is incorrect. HR / Payroll Within 2 working days
2 Check the payroll record to confirm the leaving date, PAYE information and whether the original P45 was produced and issued. Payroll Within 5 working days
3 If the P45 was lost, explain that a replacement cannot normally be issued and provide the appropriate alternatives. HR / Payroll Promptly after check
4 If the P45 information was incorrect, investigate the error and make any required PAYE correction through the appropriate payroll process. Payroll As soon as practicable
5 Send the written response and retain an appropriate record of the request and action taken. HR / Payroll Within 5 working days of request
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Common mistakes

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.

  • Issuing a second P45 simply because the employee has lost the original
  • Confusing a lost P45 with a P45 containing incorrect information
  • Failing to check the payroll record before responding
  • Giving the former employee incorrect advice about obtaining their PAYE information
  • Failing to explain the starter checklist option where the individual is starting another job
  • Making changes to PAYE records when there is no underlying error
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HR considerations

UK employment law and best practice

This template is designed to support the process, but the document should be used alongside the relevant HR procedure and applied to the circumstances of the individual case.

Providing a P45 when employment ends

When an employee leaves, the employer must provide a P45 and report the employee's leaving information to HMRC through the PAYE process. The P45 contains the employee's leaving date, total pay and tax for the tax year to the leaving date and tax code, together with relevant personal information. https://www.gov.uk/employee-leaving

A lost P45 cannot normally be replaced

Where an employee has lost their P45, HMRC guidance states that a replacement P45 cannot be obtained. Acas also confirms that employers should not resend a P45 because issuing a new one can cause problems with PAYE systems. The employer can, however, provide the relevant information in another format where appropriate. https://www.gov.uk/paye-forms-p45-p60-p11d/p45

If the employee did not receive the P45

If the employee says they never received the P45, the employer should check its records and establish whether the P45 was produced and issued. If the employee still does not have a P45, they may need to use the relevant alternative arrangements, including the starter checklist when starting another job. https://www.gov.uk/paye-forms-p45-p60-p11d/p45

Starting a new job without a P45

An individual who is starting a new job and does not have a P45 can complete a starter checklist for their new employer. The new employer uses the information in the starter process to establish the appropriate PAYE arrangements. https://www.gov.uk/new-employee/employee-information

Accessing pay and tax information

An individual who needs their historic PAYE information can view and download pay and tax details for the last five tax years through their HMRC Personal Tax Account or the HMRC app. This can provide information where the original P45 is no longer available. https://www.gov.uk/paye-forms-p45-p60-p11d/p45

Incorrect P45 information

If the employee believes that the pay or tax information on their P45 is incorrect, this should be treated differently from a lost P45. The employer should investigate the payroll information and make the necessary correction. HMRC guidance states that an employer can provide an amended P45 where the original information was incorrect. https://www.gov.uk/paye-forms-p45-p60-p11d/p45

Payments after leaving

If an employer needs to make a payment to an employee after they have left, the employer should not issue another P45. The payment should be dealt with through the PAYE process using the employee's original leaving date and the appropriate post-leaving payment reporting arrangements. The employee should instead receive written confirmation of the payment and deductions where required. https://www.gov.uk/employee-leaving

Payroll records

Employers should retain appropriate PAYE records and ensure that leaving information has been reported correctly. HMRC states that employers must provide the P45 and report the cessation of employment through the Full Payment Submission process. https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye62015

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FAQs

Can an employer issue a replacement P45 if an employee has lost the original?

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.

What should an employee do if they have lost their P45?

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.

What if the employee never received their P45?

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.

Can an employer provide the information from the P45 in a letter?

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.

What if the P45 contains incorrect pay or tax information?

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.

Why use HRDocBox rather than AI?

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.

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 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.

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