You are entitled to a P45 form when you leave work. If you experience any difficulty in obtaining a form P45 from your employer, you should notify the tax office.
Not sure why you think that a P45 is not necessary in this situation but as far as I know an employee is always entitled to a P45 when leaving a job. See CitizensInformation for example:
Thank you all! I have just spoken to the Social Welfare and they said that P60 will suffice. I guess it depends on a case to case basis. The employer did not know that the person will not return to work in January and have issued only P60. Since the payroll software was updated for 2008, there is no way to go back and issue a P45 without wiping out all the work that was done in January. Bizzarely enough, it seems that we are all right on this one.
Since the payroll software was updated for 2008, there is no way to go back and issue a P45 without wiping out all the work that was done in January.
Not bizarrely I think you're wrong as other posters have suggested with supporting evidence.Bizzarely enough, it seems that we are all right on this one.
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Yeah! Notify the tax office and they will tell you that it is not their job to get the P45. Where this has happened a number of tax offices have done nothing and my clients have been forced to get a solicitor to obtain P45s.
This means that - not for the first time - Revenue are disseminating contradictory information so you may need professional clarification.The Revenue Commissioners' PAYE Department confirmed that P60 alone is sufficient for the employee who left on the 31/12. They get all the information they need from the employer's P35 which was filed together with a balancing cheque.
ClubMan is correct. A P45 is a CESSATION CERTIFICATE. To prove the employee LEFT you must issue a P45. That is the whole purpose of the document. Otherwise, if they go to a new job, Revenue will still think they are employed with you and the new employer will get a NIL certificate of tax credits. You'll then have the employer back to you for the P45 which you should have issued. I have encountered this situation a number of times over the years and have ( in my capacity as agent/accountant for the client employer ) always issued BOTH in such situations as you describe.
If you have any doubt, see page 90 of the Revenue's Employers Guide to PAYE which was recently issued on CD to every employer in the country. There it clearly states the following :-
[FONT=MyriadMM-It_565_600_]Important[/FONT]
[FONT=MyriadMM_215_600_]The P60 certificate should [/FONT]
[FONT=MyriadMM_400_600_]not [/FONT][FONT=MyriadMM_215_600_]be given to an employee[/FONT][FONT=MyriadMM_215_600_]who was not in the employment on 31 December.[/FONT]
[FONT=MyriadMM_215_600_]An employee who was in employment on 31 December[/FONT]
[FONT=MyriadMM_215_600_]and ceased that employment on 31 December should[/FONT]
[FONT=MyriadMM_215_600_]be given a form P45 and a form P60.[/FONT]
This means that - not for the first time - Revenue are disseminating contradictory information so you may need professional clarification.
The employer in question is a good client of mine and I want to sort this out for them.
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