Question to the HM Treasury:

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.

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.