New employer and P45 from previous employer

Son of a friend started working with a well known retailer and gave his P45 in. Duly gets it handed back to him with a FORM 12A and asked to complete and post it away to his tax office.

Is this not the responsibility of payroll in the new employers?

Part of my duties in a previous accounts role was the monthly payroll and I used ROS to file any new employee details and receive tax credits online very simply and quickly.

If the P45 relates to a previous tax year it is no longer valid.

Not all employers enter the details of new employee immediately, therefore our advice to our clients was send in your form 12A directly to revenue yourself.

The 12A forms seemed to languish on employers desks for several weeks before being dealt with

I would think it would make more sense for the employee to fill it in, how would an employer know what extra tax credits the employee might be able to apply for.

You have all raised interesting points.

This is a recent 2014 P45.

Weekly payroll in new employer.

Whats the point of handing your P45 in to your new employer then? As I said, I've done this myself in accounts when I was responsible for payroll.

In the circumstances you mentioned, the new employer is obliged to complete the P45, part 3 and send it to the relevant tax office - Income Tax (Employments) Regulations, 1960, Part IV, s 22(3)(a).