Written Question·Treasury·UIN 76658
Insolvency
Tabled: 11 September 2025
Answered: 19 September 2025
Question
Kim Leadbeater
Labour — Spen Valley
To ask the Chancellor of the Exchequer, what guidance HMRC issues to employees who work in companies entering administration who (a) have not received P45s and (b) are being taxed under emergency codes; and whether her Department plans to take steps to pr
Answer
Dan TomlinsonHMRC does not issue specific guidance to employees of companies entering administration regarding P45s or emergency tax codes.Where a company is in administration, the administrator, who is a regulated Insolvency Practitioner, is responsible for issuing r...
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