Design specification for P45(Online)

Starter and leaver details

Introduction These design specifications cover the preparation and use of black and
white forms P45(Online) Parts 1A, 2 and 3 which can be printed on plain
white A4 paper once the final Full Payment Submission has been
successfully completed online. By following these specifications and
guidelines, Parts 1A to 3 may be generated by the use
of a non-impact printer.

Who must be given Employers must give form P45(Online) Parts 1A, 2 and 3 to every
form P45(Online) employee on the last day of their employment, or as soon as possible after
Parts 1A, 2 and 3 that date, when the employee has had either:
• earnings at or above the National Insurance contributions
Lower Earnings Limit
• Income Tax and/or National Insurance contributions deducted from pay
• employee payroll record completed by you
Conditions for using Form P45(Online) Parts 1A, 2 and 3 must:
form P45(Online) • be readily recognisable as form P45 when received by the new employer
Parts 1A, 2 and 3 • be an accurate reproduction that matches the content, layout and
appearance of the illustrations on page 2 and pages 4 to 6 of
this specification
And we recommend that it cannot be allowed to be printed unless the final
Full Payment Submission has been successfully submitted online and
validation received from HMRC.

Paper size and printing Parts 1A, 2 and 3 of P45(Online) must be printed on white A4 size paper of
at least 80 gsm.
Coloured paper must not be used for these forms.
Print colour
All forms and data must be printed in pure black. Coloured inks and use of
shading is not permitted. The data and forms must be programmed to print
simultaneously. Forms cannot be produced separately from income
data entries.
Logo
The HM Revenue and Customs logo must be reproduced on
Parts 1A, 2 and 3.
If you need the HMRC logo, contact sdsteam@hmrc.gov.uk

P45 (Online Spec) HMRC 07/22 1

Page content Each page must follow the exact content and layout as the corresponding
and wording page of the illustrations. The number of words per line must not vary.
Typeface
Arial typeface should be used.
Type size
Text should be set in font sizes shown on the illustrations on pages 4 to 6.
If it’s not possible to use fonts sized in half-points, as shown on the
illustration, HMRC will accept a slight variance of the font size by 0.5
rounded up from 8.5 to 9 and 10.5 to 11 or rounded down from 8.5 to 8
and 10.5 to 10 on condition that the text, text breaks, boxes and rules,
strictly remain within the same print area to protect the integrity of
the form.
Typestyle
The use of bold and regular characters should match the illustrations
shown on page 2 and pages 4 to 6.
Boxes
The dimensions and positioning of the boxes must be accurate in
composition to achieve identical layout and appearance of the illustrations.
Box outlines must be reproduced.

Completion of form The size of the variable data must be printed in a font size not smaller
than 9 point.
Monetary figures and dates
Boxes for cash amounts should be shown with the pounds and pence in
one box. The £ symbol should be printed to the far left and not as part of
the data entry in the box. For example:
Total pay to date

£ 11780.00 p
Correct
Total tax to date

£ £11780.00 p
Incorrect
Date
Date DD MM YYYY

01 10 2008 Correct
Date
01/10/2008 Incorrect

2
Page order The form must be page-numbered in the same manner as the official
HMRC format illustrations.

Certification of HMRC will not be providing an approval service for the computer
P45(Online) black and generated black and white P45(Online) Parts 1A, 2 and 3. They must
white Parts 1A, 2 and 3 conform to the specifications set out here to be acceptable to HMRC.
Forms P45 are subject to regular review and possible change. When we
change the content of this form we’ll warn software developers, who must
amend their product in line with HMRC’s revised versions.

Crown Copyright The Stationery Office does not intend to seek payment from developers,
applies to HMRC forms but Crown Copyright should be acknowledged when these are released to
the end users.

Any questions about the black and white computer printed

forms P45(Online) Parts 1A, 2 and 3 should be sent to:
Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom

No other HMRC office can give authority to anyone to deviate from

the procedure set out in this specification.

Issued July 2022

3
 4

P45 Part 1A online

Illustration scaled at 100%. This border represents the
A4 Portrait (H:297mm, W:210mm) set against A4 page boundaries. Do not
A3 Portrait (H:420mm, W:297mm). replicate the outline.
When printing for visual reference, check measurements
are consistent with 100% to scale printing for A3, this will
ensure accurate A4 replication of form.

X=167,
Y=8.25

X=16, Y=13.408 Arial 14pt bold P45 Part 1A X=117.5,

Y=14.5

Arial 14pt bold Details of employee leaving work X=159

Y=21.25
Font Arial 12pt Copy for employee
X=13,
Y=27.391
All numbering Arial 7pt Bold All numbered boxes are W=7, H=4.233

X=13,
Y=38.876 1 Employer PAYE reference Arial 8.5pt Regular X=107.48
5 Student Loan deductions Arial 8.5pt Regular
Y=38.876
X=116.5,
Office number Reference number Arial 8.5pt Regular

/
Y=44.797
X=22, W=16 W=54 X=107.48 Student Loan deductions to continue Arial 8.5pt Regular
W=5
Y=49.039 H=6 H=6 Y=55.876
H=6
Arial 18pt Regular
X=44.5,
6 Tax code at leaving date Arial 8.5pt Regular
Y=49.039 X=116.5,
X=13,
2 Employee's National Insurance number Arial 8.5pt Regular W=43 Y=61.739
Y=60.376
H=6
X=22, W=76.5, H=6 Arial 8.5pt
Y=65.981 If week 1 or month 1 applies, enter 'X' in the box below.
X=107.48
Arial 8.5pt Regular Regular
Y=85.376 X=142.38,
X=13,
3 Title - enter MR, MRS, MISS, MS or other title Arial 8.5pt Regular Week 1/month 1 Y=74.439
Y=77.376 W=5
X=22,
W=76.5, H=6
H=6 Arial 8.5pt Regular
Y=82.897 7 Last entries on Payroll record/Deductions Working Sheet. and
Surname or family name Arial 8.5pt Regular Complete only if tax code is cumulative. If there is an 'X' Bold
X=22, at box 6 there will be no entries here. X=172.1,
W=76.5, H=6 Y=99.839
Y=95.597 Arial 8.5pt Regular W=10 Arial 8.5pt Regular W=10
First name(s) Week number H=6 Month number H=6
Arial 8.5pt Regular X=136.45,
Y=99.839 X=122.353,
X=22,
W=76.5, H=6 Y=116.755
Y=108.297 Total pay to date Arial 8.5pt Regular

£ p
X=116.5, W=5 W=62.58 W=5 X=185.932,
4 Leaving date DD MM YYYY Arial 8.5pt Regular
X=13, Y=116.755 H=6 H=6 H=6 Y=116.755
Y=119.876
X=22, W=10 W=10 W=20 Total tax to date Arial 8.5pt Regular
Y=125.239 H=6 H=6 H=6
£ p
X=116.5, W=5 W=62.58 W=5 X=185.932,
X=0 to 210 Y=129.455 H=6 H=6 H=6 Y=129.455
Y=140 X=35.5, X=49,
1pt thick Y=125.239 Y=125.239
X=122.353,
X=13, Y=129.455
8 This employment pay and tax. If no entry here, the amounts 12 Employee’s private address Arial 8.5pt Regular
Y=144.771
are those shown at box 7. Arial 8.5pt Regular X=27.853,
X=116.5,
Y=159.097
Total pay in this employment Arial 8.5pt Regular X=107.48 Y=151.325
Y=144.771 W=76.5
£ p
X=22, W=5 W=62.58 W=5 H=18
Y=159.097 H=6 H=6 H=6 X=91.432,
Y=159.097
Total tax in this employment Arial 8.5pt Regular
X=91.432,
£ p Postcode Arial 8.5pt Regular
X=22, W=5 W=62.58 W=5 Y=171.797
Y=171.797 H=6 H=6 H=6
W=46 X=116.5,
X=27.853, Y=171.797 H=6 Y=176.039
X=13, 9 Works number/Payroll number and Department or branch
Y=181.787
(if any) Arial 8.5pt Regular I certify that the details entered in items 1 to 11 on
13
this form are correct. Arial 8.5pt Regular
X=22,
Y=191.203 W=76.5 X=107.48 Employer name and address Arial 8.5pt Regular
H=12 Y=185.597 X=116.5,
Y=200.347
W=76.5
X=13,
10 Gender. Enter 'X' in the appropriate box Arial 8.5pt Regular H=24
Y=208.139
X=32.994, Arial 8.5pt X=56.994,
Y=214.139
Y=214.139 Male Female
W=5 W=5
Arial 8.5pt
H=6 H=6
X=13, 11 Date of birth DD MM YYYY Arial 8.5pt Regular
Y=225.639 X=116.5, Postcode Arial 8.5pt Regular
X=22, W=10 W=10 W=20 Y=243.755 W=46 X=116.5,
Y=231.055 H=6 H=6 H=6 H=6 Y=231.055

X=107.48,
X=35.5, X=49,
Y=251.6
Date DD MM YYYY Arial 8.5pt Regular
Y=231.055 Y=231.055 W=10 W=10 W=20 X=143.5,
X=13,
Y=251.6
Arial 8.5pt Regular H=6 H=6 H=6 Y=243.755

To the employee Tax credits and Universal CreditX=130,

Arial 10.5pt bold Y=243.755 Arial 9pt Bold
The P45 is in 3 parts. Please keep this part (Part 1A) safe. Tax credits and Universal Credit are flexible. They adapt to changes
Copies are not available. You might need the information in in your life, such as leaving a job. If you need to let us know about a
Part 1A to fill in a tax return if you are sent one. change in your income, phone 0345 300 3900.
Phone number is Arial 8.5pt Bold
Please read the notes in Part 2 that accompany Part 1A. To the new employer
Arial 10.5 bold
The notes give some important information about what you If your new employee gives you this Part 1A, please return it to
should do next and what you should do with Parts 2 and 3 of them. Check the information on Parts 2 and 3 of this form is correct
X=13, X=180,
this form. and transfer the information onto the Payroll record/Deductions Y=292
Y=292 X=107.48,
Y=270.5 Working Sheet.
P45(Online) Part 1A Arial 8.5pt bold Font Arial 8.5pt HMRC 03/15

Notes
Positioning figures (in red) are provided in millimetres (mm) as X/Y co-ordinates, with the point of origin X:0, Y:0, being the top left-hand corner of the page. 'X' is the horizontal
axis, while 'Y' is the vertical axis, relative to the orientation of the printed page. All values are indexed to the point of origin for question and answer boxes, which is the top left hand
corner of the object in question. The point of origin for text is the top left-hand corner of the 'X' height in the instance of lower-case text and the top left-hand corner of upper-case
height text for capitals, including the ascender.
Box measurements (in blue) are provided within the boundary of each box, wherever possible, and are given in millimetres. Some values may be shown outside of the box where
space prohibits this, but will be clearly shown in blue to avoid confusion with position values. Information regarding font/type size and format is provided in green.
All text must be located in exactly the same positions as shown above. Where half-point font sizes are not available, text rounded up or down half a point to a whole point value
may be used (for example, 8.5pt rounded down to 8pt). Where such font sizes are adopted, question/sentence/paragraph formating must be identical to that shown. Text should not
be allowed to wrap or justify to accomodate the larger/smaller type footprint created when using smaller or larger font sizes than that shown in the illustrations. Baseline positions
and tracking and leading values must be followed as closely as possible to those in the illustrations.
 5

P45 Part 2 online

Illustration scaled at 100%.
A4 Portrait (H:297mm, W:210mm) set against
A3 Portrait (H:420mm, W:297mm).
When printing for visual reference, check measurements
are consistent with 100% to scale printing for A3, this will
ensure accurate A4 replication of form.

X=171,
Y=8.25

Arial 14pt bold P45 Part 2 X=117.5,

Y=14.5

Arial 14pt bold Details of employee leaving work X=151

Y=21.25
Font Arial 12pt Copy for new employer
This area of the
form utilises the
same
measurements
as those in
1 Employer PAYE reference 5 Student Loan deductions Illustration 1.
Office number Reference number

/
Textual content
Student Loan deductions to continue is the same
with the
6 Tax code at leaving date exception of the
2 Employee's National Insurance number title.

If week 1 or month 1 applies, enter 'X' in the box below.

3 Title - enter MR, MRS, MISS, MS or other title Week 1/month 1

7 Last entries on Payroll record/Deductions Working Sheet.

Surname or family name Complete only if tax code is cumulative. If there is an 'X'
at box 6 there will be no entries here.

First name(s) Week number Month number

Total pay to date

4 Leaving date DD MM YYYY

£ p
Total tax to date

£ p

X=107.48,

Y=145.441 To the employee Arial 10.5pt Bold

X=13, Y=150.733

This form is important to you. Take good care of it Claiming Jobseeker's Allowance or Arial 9pt Regular
and keep it safe. Copies are not available. Please keep Employment and Support Allowance (ESA) Arial 9pt Regular
Parts 2 and 3 of the form together and do not alter them Take this form to your Jobcentre Plus office. They will pay you
in any way. any tax refund you may be entitled to when your claim ends,
Arial 8.5pt Regular
Going to a new job Arial 9pt Regular or at 5 April if this is earlier.
Give Parts 2 and 3 of this form to your new employer, Not working and not claiming Jobseeker's Allowance or Arial 9pt Regular
or you will have tax deducted using the emergency Employment and Support Allowance (ESA) Arial 9pt Regular
code and may pay too much tax. If you do not want If you have paid tax and wish to claim a refund fill in
your new employer to know the details on this form, form P50, ‘Claiming tax back when you have stopped working’,
send it to your HM Revenue and Customs (HMRC) office go to www.gov.uk/government/publications/income-tax- Arial 8.5pt
immediately with a letter saying so and giving the claiming-tax-back-when-you-have-stopped-working-p50 Bold
name and address of your new employer. HMRC can
Help Arial 10.5pt Bold
make special arrangements, but you may pay too
If you need more help, go to www.gov.uk/topic/personal-tax
much tax for a while as a result of this.
To the new employer Arial 10.5pt Bold
Going abroad Arial 9pt Regular
Check this form, record the start date and report it to HMRC in the
If you are going abroad or returning to a country
first Full Payment Submission for your emloyee. Prepare a Payroll
outside the UK fill in form P85, ‘Leaving the United Kingdom’, go to
record/Deductions Working Sheet. Follow the instructions at Arial 8.5pt
www.gov.uk/government/publications/income-tax-leaving-the-
www.gov.uk/payroll-software
uk-getting-your-tax-right-p85
Arial 8.5pt
Bold
Becoming self-employed Arial 9pt Regular
You must register with HMRC within 3 months of
becoming self-employed or you could incur a penalty.
To register as newly self-employed, go to
www.gov.uk/topic/business-tax/self-employed

Arial 8.5pt Bold

X=13, X=180,
Y=292 Y=292

P45(Online) Part 2 Arial 8.5pt bold Font Arial 8.5pt HMRC 03/15

Notes
Positioning figures (in red) are provided in millimetres (mm) as X/Y co-ordinates, with the point of origin X:0, Y:0, being the top left-hand corner of the page. 'X' is the horizontal
axis, while 'Y' is the vertical axis, relative to the orientation of the printed page. All values are indexed to the point of origin for question and answer boxes, which is the top left hand
corner of the object in question. The point of origin for text is the top left-hand corner of the 'X' height in the instance of lower-case text and the top left-hand corner of upper-case
height text for capitals, including the ascender.
Box measurements (in blue) are provided within the boundary of each box, wherever possible, and are given in millimetres. Some values may be shown outside of the box where
space prohibits this, but will be clearly shown in blue to avoid confusion with position values. Information regarding font/type size and format is provided in green.
All text must be located in exactly the same positions as shown above. Where half-point font sizes are not available, text rounded up or down half a point to a whole point value
may be used (for example, 8.5pt rounded down to 8pt). Where such font sizes are adopted, question/sentence/paragraph formating must be identical to that shown. Text should not
be allowed to wrap or justify to accomodate the larger/smaller type footprint created when using smaller or larger font sizes than that shown in the illustrations. Baseline positions
and tracking and leading values must be followed as closely as possible to those in the illustrations.
 6

P45 Part 3 online

Illustration scaled at 100%.
A4 Portrait (H:297mm, W:210mm) set against
A3 Portrait (H:420mm, W:297mm).
When printing for visual reference, check measurements
are consistent with 100% to scale printing for A3, this will
ensure accurate A4 replication of form.

X=171,
Y=8.25

Arial 14pt bold P45 Part 3 X=143.5,

Y=14.5

Arial 9pt Arial 14pt bold New employee details X=138.75

Regular Y=21.25
Arial 12pt For completion by new employer
This area of the
form utilises the
same
X=13,
Use capital letters when completing this form
measurements
Y=32.986
as those in
1 Employer PAYE reference 5 Student Loan deductions Illustration 1.
Office number Reference number

/
Arial 8.5 pt
Textual content
Student Loan deductions to continue
Regular
is the same
with the
6 Tax code at leaving date exception of the
2 Employee's National Insurance number title and the
instruction to
If week 1 or month 1 applies, enter 'X' in the box below. 'Use capital
letters when
3 Title - enter MR, MRS, MISS, MS or other title Week 1/month 1 completing the
form'.
7 Last entries on Payroll record/Deductions Working Sheet.
Surname or family name Complete only if tax code is cumulative. If there is an 'X'
at box 6 there will be no entries here.

First name(s) Week number Month number

Total pay to date

4 Leaving date DD MM YYYY

£ p
Total tax to date

£ p
Arial 11pt bold

Y=140.961 To the new employer You will need these details to complete your Full Payment Submission Arial 11pt Regular
X=13,

X=13, 8 New employer PAYE reference Arial 8.5pt Regular 15 Employee's private address Arial 8.5pt Regular
Y=148.937 X=116.5
Office number Reference number Arial 8.5pt Regular

/
Y=155.541
X=22, W=16 W=54 X=107.48
Y=159.097 H=6 H=6 Y=148.937 W=76.5, H=18
X=13, Arial 18pt Regular Arial 8.5pt Regular
9 Date new employment started DD MM YYYY
Y=167.437
W=10 W=10 W=20 X=107.48
X=22, H=6 H=6 H=6 Y=188.437 Postcode Arial 8.5pt Regular X=116.5
Y=171.797 X=35.5, X=49, Y=180.255
Y=171.797 Y=171.797 W=46
X=13, 10 Works number/Payroll number and Department or branch H=6
Y=182.937
(if any) Arial 8.5pt Regular 16 Gender. Enter 'X' in the appropriate box Arial 8.5pt Regular
X=127.805 Arial 8.5pt Regular X=153
W=76.5, H=12
X=22, Y=192.955 Male Female Y=192.955
Y=191.203 Arial 8.5pt Regular W=5 W=5
H=6 H=6
17 Date of birth DD MM YYYY Arial 8.5pt Regular
X=13, Enter 'P' here if employee will not be paid by you X=107.48
11 W=10 W=10 W=20
Y=208.957 Y=204.437 X=116.5,
between the date employment began and the H=6 H=6 H=6
Y=209.897 X=130, X=143.5,
next 5 April. Arial 8.5pt Regular X=86.5,
Y=214.139 W=5 Declaration Y=209.897 Y=209.897
H=6 Arial 10.5pt Bold
X=13, 12 Enter tax code in use if different to the tax code at box 6. Arial 8.5pt
Y=225.937 Arial 8.5pt Regular 18 I have prepared a Payroll record/Deductions Working Regular
W=43
X=22,
H=6 Sheet in accordance with the details above. X=116.5
Y=231.055
X=107.48 Employer name and address Arial 8.5pt Regular Y=242.688
If week 1 or month 1 applies, enter 'X' in the box below. Y=228.437
Arial 8.5pt Regular X=47.4 Arial 8.5pt Regular
Week 1/month 1 Y=243.755 W=5
H=6
X=13,
13 If the tax figure you are entering on Payroll W=76.5, H=24
Y=251.437
record/Deductions Working Sheet differs from box 7
X=27.853,
please enter the figure here. Y=269.155
X=130
Arial 8.5pt Regular Y=286.097
X=22, Postcode Arial 8.5pt Regular X=116.5
£ p
W=5 W=62.58 W=5 X=91.432,
Y=269.155 Y=273.397
H=6 H=6 H=6 Y=269.155 W=46 X=143.5
X=13,
X=116.5 H=6 Y=286.097
Y=280.937
14 New employee's job title or job description Arial 8.5pt RegularY=286.097 Date DD MM YYYY Arial 8.5pt Regular
X=13,
Y=293.37 W=10 W=10 W=20 X=180,
W=76.5, H=6 X=22, H=6 H=6 H=6 Y=293.37
Y=286.097
P45(Online) Part 3 Arial 8.5pt bold Font Arial 8.5pt HMRC 03/15

Positioning figures (in red) are provided in millimetres (mm) as X/Y co-ordinates, with the point of origin X:0, Y:0, being the top left-hand corner of the page. 'X' is the horizontal
axis, while 'Y' is the vertical axis, relative to the orientation of the printed page. All values are indexed to the point of origin for question and answer boxes, which is the top left hand
corner of the object in question. The point of origin for text is the top left-hand corner of the 'X' height in the instance of lower-case text and the top left-hand corner of upper-case
height text for capitals, including the ascender.
Box measurements (in blue) are provided within the boundary of each box, wherever possible, and are given in millimetres. Some values may be shown outside of the box where
space prohibits this, but will be clearly shown in blue to avoid confusion with position values. Information regarding font/type size and format is provided in green.
All text must be located in exactly the same positions as shown above. Where half-point font sizes are not available, text rounded up or down half a point to a whole point value
may be used (for example, 8.5pt rounded down to 8pt). Where such font sizes are adopted, question/sentence/paragraph formating must be identical to that shown. Text should not
be allowed to wrap or justify to accomodate the larger/smaller type footprint created when using smaller or larger font sizes than that shown in the illustrations. Baseline positions
and tracking and leading values must be followed as closely as possible to those in the illustrations.