讀小說可以知道許多國/民情
「到葉門釣鮭魚」SALMON FISHING IN THE YEMEN
才知道 P45
In the United Kingdom and Ireland, P45 is the reference code of a form titled Details of employee leaving work. It is issued by the employer when an employee leaves. It is a multipart form. The front section, Part 1 is given by the employer to Her Majesty's Revenue and Customs (Revenue in Ireland), who then record the pay and tax details on to the individuals taxpayer record. Part 1A is to be retained by the employee, Part 2 retained by the new employer, and Part 3 taken by the new employer and sent to their tax office. The P45 contains details of earnings and tax paid during the tax year (tax paid in previous years is detailed on the P60 for that year).
The "P" code refers to documents in the PAYE series, in the same way that self-assessment documents are prefixed "SA" (e.g. SA100 - Individual tax return) and Tax Credits paperwork is prefixed "TC" (e.g. TC600 - Tax credits application).
In the Republic of Ireland, P45 is also used as a reference to a form with the same function, as the administrative procedures in this area are similar. However, the form itself is different in design from the UK version.
Colloquially the term is used to describe somebody being fired. For instance: "After a series of defeats, the manager was eventually handed his P45."[citation needed] On June 27, 2007, the day of his resignation as Prime Minister, Tony Blair jokingly remarked during his final Prime Minister's Questions about receiving his P45:
| “ | I received the following communication by urgent letter yesterday: “Details of employee leaving work: Surname Blair. First name T”—
“This form is important to you. Take good care of it. P45.” | „ |
| —Tony Blair, Official Report (Hansard) |
References
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