Real Time Information (RTI): P45s (Joiners and Leavers) - ATT comments

The ATT comments, sent to HMRC on 24 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 are available here in Adobe (pdf) format.

Technical Team

23 November 2011