Just a quick question, I think I am having a senior moment!
We have a new employee who started at the beginning of the month, who has supplied his previous p45. As the payroll I do tomorrow will be month 1 of a new tax period, I do not need to enter previous figures into his records?
I think you should be getting them to complete a Starter checklist (which is the equivalent of the old P46) As, depending on when they started they may need to be on a w1 m1 basis.