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.