HMRC have changed their guidance in relation to how we treat P45’s. The normal process was that new employees would provide their new employers with their old employers P45 to incorporate the year to date figures and tax. HMRC have now changed their guidance on this so that the only time a P45 should be used is if you have the P45 when your new employee starts.
Essentially, if you have already paid your new employee and they are in the RTI system then you can ignore the P45 figures and await HMRC to update you with the year to date pay and tax figures.
