P45 ?

[hammerman]

My daughter has just turned 16 and has quit her part time job in a pub for another part time job.

Will she have a P45 from the previous employer ? She has a tax code and NI no but not sure if she would have a P45...

Also, does a former employer have a legal obligation to forward this....and is there any time scale they have to do it in ?

Many thanks

HM

[Buenchico]

The former employer has a legal obligation to provide your daughter with a P45 but I'm unaware of a specific time-limit. (P45s are usually issued with, or just after, an employee's final pay is given to them).

However, if your daughter only has a part-time job it's unlikely that her earnings will reach the threshold for paying tax anyway, so (in the absence of a P45) simply completing a P46 for the new employer should suffice anyway.

[hammerman]

Thanks mate.....as usual

[Peter Pedant]

I goggled 'duty to issue P45' and got this:

https://www.whatdotheyknow.com/request/107338/response/266697/attach/3/1380%20Attree.pdf

It is a bit odd in that it is framed as a Freedom of Information Inquiry and answer which I wouldnt have done: I just would have written.

EVEN if the employee has not struck the tax threshold I would have thought a P45 is needed or else *gasp* she would be underpaying income tax in the next employment.... dear dear