PARLIAMENTARY WRITTEN QUESTION
Termination of Employment: Coronavirus (3 February 2021)
Question Asked
To ask the Chancellor of the Exchequer, what steps he is taking to ensure that people who have been refused furlough by their employer during the covid-19 outbreak have been issued with a P45.
Asked by:
Jamie Stone (Liberal Democrat)
Asked by:
Jamie Stone (Liberal Democrat)
Answer
It is for an employer to decide whether to offer furlough to their employees; employers are under no obligation to participate in the scheme.
Under the Income Tax (Pay As You Earn) Regulations 2003, employers must issue a P45 when an employee stops working for them.
If HMRC were made aware that a P45 had not been provided, HMRC may attempt to contact the employer. Consideration could also be given as to whether HMRC’s Employer Compliance staff should intervene to obtain the P45.
Answered by:
Jesse Norman (Conservative)
3 February 2021
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