An employee who has Parts 2 and 3 of Form P45 must give them to the new employer on commencing a new employment.

If an employee receives Parts 2 and 3 of Form P45 after commencing a new employment, the employee must immediately give them to the new employer.

F2But paragraphs (4) and (6) apply if an employee objects to the disclosure of the total payments to date to the new employer.

F3If the employer is a non-Real Time Information employer or a Real Time Information employer to whom HMRC has given a notice requiring the employer to send to HMRC Form P45 or Form P46 on the commencement of a new employee’s employment, the employee may, instead of complying with paragraph (1) or (2), send Parts 2 and 3 of Form P45 to the Inland Revenue before commencing the new employment or as soon as the employee receives Form P45 (as the case may be).

If the employer is a Real Time Information employer, the employee need not comply with paragraphs (1) and (2).