Real Time Information (RTI): P45s (Joiners and Leavers) - CIOT comments
The CIOT comments, sent to HMRC on 23 November 2011, regarding the proposal to stop the requirement for employers to issue a form P45 to leavers, instead offering employers the choice of issuing a P45 or providing certain information on a 'leaver statement'.
Both our submission and the wider consultation document (to which the CIOT will be commenting on further) are available here in Adobe (pdf) format.
Technical Team
23 November 2011
