Instructions for the employer

1. Keep this form, as your authority, for three years.
2. Please make sure that you put the employee's National Insurance number on
   • your payroll records and
   • the end of year documents that you send with your annual return after 5 April.

   If the National Insurance number on your records is different from the number shown on the notification, please tell your HM Revenue & Customs office.

3. If any employee included in this notice has left your employment please send Part 1 of form P45 to your HM Revenue & Customs office if you have not already done so.

Back