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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: receipt of form P45(3) LDN

Forms P45(3) LDN are issued by the Department for Work and Pensions (DWP). They are given to those Jobseeker’s Allowance (JSA) claimants

  • Whose claim has now ceased


  • For whom there is no record of a previous tax reference because the claimant has not had a period of employment during the current year

The claimant gives the form to the employer when starting a new job.

In P45 Part 3 LDN cases, you should capture the form through the DATA CAPTURE screen.

Note: From 15 October 2014 DWP will use a unique employer reference(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . You should use that reference when capturing the forms through DATA CAPTURE.

In some instances the individual may request their current year code to be reviewed, where JSA has been previously claimed, to restore a cumulative basis

  • If the taxpayer went into JSA with a cumulative code, do not estimate it. You can assume that the DWP will have repaid any tax refund due

If the code before going on to JSA was Week 1 or Month 1 then make an estimate and issue a form P6 so that the employer can deal with any tax refund.