P45 and starting a new job without it

[filthiestfis]

How long does your previous employer have to give you your p45. My gf left her job 3 weeks ago, and is still awaiting her p45. In the meantime she has started a new job and has filled in a p46. Does this mean that later on she will have to make a claim for emergency tax deducted to be returned to her or is this done automatically once she gives the p45 to her new employer?

[kags]

Employers must give leaving employees a P45 "as soon as possible" - that is the only instruction given by HMRC. Any overpaid emergency tax will be refunded automatically once the P46 is received by HMRC, however if there was no gap in employments, there is unlikely to be any overpayment of tax.

[filthiestfis]

ah, well she is not paying tax yet as she has earned less than the �6,000 odd figure in the year that is tax free.