Can a P45 be given to an employee electronically?
You may have seen that the SD Worx solution has made a general feature available to facilitate access to an online P45 using the official A4 black and white format when printed.
Now whether an employer wants to avail themselves of this feature and feels it is an appropriate means of issuing information to a selected employee or groups of employees is a matter for the employer. However – do HMRC allow them being issued electronically
HMRC issued the following in the June 2015 employer bulletin (page 2) which confirms the official position.
So – is the issue of an electronic P45 allowed? Simply the answer is yes. Would an employer want to issue electronically – that is an employer choice matter.
There are two elements which may influence the decision point and be part of considerations:
1 – the employee has chosen to leave and needs access to provide the information to a new employer
2 – the employer is downsizing and having to make a number of redundancies and lay-offs – is electronic issuing of P45 appropriate where there may be some historic tensions and upset over job loss.
And of course, with the Pandemic a number of workplaces may have been closed for easy personal distribution.
So there is an element of ‘horses for courses’ in the choice. However, can an employer issue an electronic P45 or give access for the individual to obtain an electronic P45? – Yes they can.
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