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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: employee withholds P45 from new employer

An employee may not hand Parts 2 and 3 of form P45 to a new employer because they want to keep details of the previous employment confidential.

You should tell a taxpayer who raises this point that withholding form P45 means

  • The benefit of the cumulative process will not be given
  • Any refunds normally received with the pay during the year will be delayed until after the end of the year

For further information see action guide tax40003.