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What is a P45?

A P45 is a document that your employer gives you when you have finished working with them. It shows how much you have earned and how much tax you have paid during the tax year.
When starting new employment, you should keep part 1A for your records and give parts 2 & 3 to your new employer so they can communicate your tax position to HMRC, who in turn will issue a tax code so you pay the correct amount of income tax.