PAYE: Plain paper printing of form P45

HMRC have authorised the publication of the following statement in connection with the plain paper printing of form P45. "Since October 2008 employers have been able to print parts 1A, 2 and 3 of form P45 on to plain paper instead of using the HMRC pre-printed stationery. This facility is available from the HMRC Online Returns and Forms PAYE service and some 3rd party payroll software.

"The specifications for the form state that it should only be printed on to plain white A4 size paper and be printed in pure black ink only. Coloured ink and shading must not be used on the forms.

"Early indications are that employers may not be expecting a black and white version of the form, but are still expecting a coloured version which replicates the HMRC pre-printed colour stationery. We are contacting software developers with a request for them to include guidance notes with their payroll products in order to bring this to the attention of their customers to avoid confusion and ensure that the forms are not overlooked. We will also bring this to the attention of employers."

Technical Department
020 7235 9381