That isn't true, although it's how most people go about it.
While a new employer will request pages from your P45, it is not mandatory to hand them over. You can send them to the tax office who will notify the new employer of your tax code. The instructions to do this are on the back, I believe (I recently got bored while processing a new employee and read it all! It was news to me too :-)).
While a new employer will request pages from your P45, it is not mandatory to hand them over. You can send them to the tax office who will notify the new employer of your tax code. The instructions to do this are on the back, I believe (I recently got bored while processing a new employee and read it all! It was news to me too :-)).