Is there a time limit for issuing P45s?
A. You must send Part 1 of the P45 to the PAYE tax office, or online immediately or as soon as possible after the last pay date. Parts 1A, 2 & 3 should be given to the employee as soon as possible. If you are an employment agency you should issue the P45 on termination of the contract or if the employee has not received any relevant payments from you within a three month period, whichever is the earlier.
