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December 2012

Changes to form P45

HMRC is to amend the P45 form: Part 3 will be withdrawn and a new employer will no longer need to return Part 3 to HMRC.

This change is expected to apply from October 2013, the date on which most employers will be required to report real time PAYE and NICs information (RTI).

Under RTI, employers must file information about payments to employees before or when they are made.

For more information on this, please contact our Payroll manager Kerrie Lucas on 02476 518 555.