The P45 form is an important statutory document issued to employees when they leave a job. It summarises the employee’s earnings and tax information during their time with the employer. The form consists of multiple pages, with each page serving a specific purpose. Below, we explain why page 3 of this document appears blank when it is issued.
Structure of a P45 form
A P45 form typically consists of the following sections.
Page 1: Retained by the issuing employer for their records.
Page 2: Provided to the employee for their personal record-keeping.
Page 3: Intended for the employee’s new employer.
Purpose of page 3 in a P45
Page 3 of the P45 is specifically designed to be completed by the employee’s future employer, i.e., the employer they will join after leaving their current job. This page does not contain any information about the previous employer or the employee’s past earnings. Because of this intended purpose, page 3 will remain blank when issued by the previous employer. This design enables the new employer to accurately input and manage relevant employment and payroll records for the employee going forward.