this is tricky, and because you dont have any documentation/record of payment you havent a lot to stand on. i would probably refuse to pay him the money but keep insisting he give you your P45....regardless of anything you are entitled to this and you really do need it if your new job apply the higher tax rate to your salary...he will prob refuse to give you the P45 until money paid but i think that is illegal, you are entitled to it. id chnace saying you spoke to the Reveneu and they are looking for it, that might scare him into giving it to you sooner. if you dont pay the money and he does give you the P45 he will most likley reduce the tax you should have paid by the €250 so instead of owing it to him you owe it to the Revenue, or he might just let it go. ive never come across this before and another poster might have a more 'legally concrete' advice for you, whethers its good r bad news for you i dont know.end of the day you have to get a P45 so insist continuously for thia and than i suppose if you keep refusing to pay the money aswell you can only see what he does. sorry im not much use to you really