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PAYE · 9 May 2026 · 3 min read

What Do I Do If I Lost My P45?

HMRC does not reissue P45s. The Starter Checklist is the prescribed substitute; picking the right A/B/C statement determines the starting tax code.

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Use the HMRC Starter Checklist[2], which replaced the P46 in 2013. Regulation 36 of the PAYE Regulations 2003[1] only requires P45 issuance once, so neither HMRC nor the previous employer is obliged to reissue; the Checklist's Statement A/B/C selection determines the starting tax code.

Decision tree for a lost UK P45. Step one: ask the previous employer for a Part 1A reprint. If yes, pass Parts 2 and 3 to the new employer (done). If no, complete the HMRC Starter Checklist. Pick the employment statement: Statement A is for a first job since 6 April and gives tax code 1257L (standard Personal Allowance, cumulative). Statement B is for an only current job after having had another since 6 April and gives 1257L on a Week 1 or Month 1 basis (non-cumulative, prevents underpayment). Statement C is for someone with another job or pension already in payment and gives BR (20% basic rate on every pound, no Personal Allowance). No Checklist or the wrong Statement triggers the 0T emergency code: 20%, 40%, and 45% bands applied with no Personal Allowance, which on a £40,000 salary over-deducts roughly £200 per month versus 1257L until HMRC reconciles via the P800 process at year-end.
A/B/C maps directly onto the resulting tax code. The warning panel covers the cost of getting it wrong.

What does each Statement give as a tax code?

Statement A (first job since 6 April) gives 1257L, the standard Personal Allowance code, cumulative across the tax year. Statement B (only current job, but had another since 6 April) gives 1257L on a Week 1/Month 1 basis: non-cumulative, applied each pay period in isolation to prevent underpayment. Statement C (another job or pension already in payment) gives BR: 20% basic rate on every pound, no Personal Allowance assumption.

What if the wrong Statement was picked or no Checklist submitted?

HMRC's default becomes the 0T emergency code[4], with 20%, 40%, and 45% bands applied to gross pay and no Personal Allowance. On a £40,000 salary, 0T over-deducts roughly £200/month against 1257L, refunded only after the year-end P800 reconciliation. Phone HMRC on 0300 200 3300 quoting the NI number; HMRC issues the corrected code directly to the employer via the Personal Tax Account, usually within one pay period. Fabricating a P45 from old payslip figures (even of real earnings) is a Fraud Act 2006[5] offence; the Checklist exists so this never has to be considered. The seven red flags article covers what lenders catch in fabricated income documents.

In 6 steps

How to Use HMRC's Starter Checklist When a P45 is Lost

Replace a missing P45 by completing the HMRC Starter Checklist correctly: pick the right employment statement, hand it to the new employer, and verify the resulting tax code on the first one or two payslips.

  1. 1

    Confirm with the previous employer that a P45 reprint is not coming

    Email or call payroll at the previous job and ask whether a Part 1A reprint is possible. If yes, accept and pass Parts 2 and 3 to the new employer. If no — or the company no longer trades — proceed to the Starter Checklist.

  2. 2

    Download the PAYE Starter Checklist from gov.uk

    The form is at gov.uk/government/publications/paye-starter-checklist. It can be completed on screen and emailed, or printed and signed by hand. The new employer's payroll team will tell you which format they accept.

  3. 3

    Pick the correct employment statement (A, B, or C)

    Statement A: this is the first job since 6 April. Statement B: only current job, but I have had another job since 6 April. Statement C: I have another job or pension already in payment. The wrong statement triggers an emergency code and over-deduction, which is recoverable but costs cash flow until reconciled.

  4. 4

    Declare any student loan or postgraduate loan

    The Checklist asks separately about student-loan plans (1, 2, 4, 5) and Postgraduate Loans. Identify the correct plan from the Student Loans Company online account before completing — the wrong plan triggers automatic 9% (or 6% for postgraduate) deductions on income above the wrong threshold.

  5. 5

    Hand the completed Checklist to the new employer

    Submit before the first payday. Most employers accept the form by email; some require a printed copy. The new employer enters the data into payroll software, which generates the starting tax code based on the chosen statement and applies it to the first payslip.

  6. 6

    Verify the tax code on the first one or two payslips

    If the code is 1257L (standard) or BR (basic-rate-only second job) and matches the chosen statement, no further action is needed. If the code is 0T, 1257L W1/M1, or anything unexpected, contact HMRC on 0300 200 3300 quoting the National Insurance number — HMRC issues the corrected code directly to the employer through the Personal Tax Account, usually within one pay period.

Primary sources

  1. 1.PAYE Regulations 2003, Regulation 36 — legislation.gov.uk — Employer duty to issue P45 when employment ends
  2. 2.PAYE Starter Checklist — gov.uk — HMRC form replacing the previous P46 — used when no P45 is available
  3. 3.Tell HMRC about a new employee — gov.uk — Employer guidance for onboarding new starters with or without a P45
  4. 4.Tax codes (including emergency codes) — gov.uk — How BR, 0T, and W1/M1 emergency codes are applied and reconciled
  5. 5.Fraud Act 2006 — legislation.gov.uk — Statutory basis for fraud offences arising from document fabrication

Editorial process: how we source and review UK tax content.

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