Hi. I just have two questions: 1. Is the employer legally obliged to request his employee's P45 at the start of employment? Or is it okay for him to request it three days before the end of a month's work? 2. Is it the employee's duty to go to the employer's accountant and hand in his P45 to be sent to the Tax Office? Pretty sure about the answer to number 2. I would however like an applicable (legal) reference for number 1, if possible. This, is of course a hypothetical situation.