P60 and P45

My girlfriend received her P45 when she finished working with her employer last November. She has only now started back at work with the same employer. She claims she never received her P60, last January. My questions are;

1: Should she still have received her P60 despite receiving her P45 and not recommencing work?
2: Does her employed require her P45 even if she has already worked for them?

1. no she was not entitled to a P60 from her previous employer as she received a P45.

2. Her employer would need to register your girlfriend as an employee again and therefore would need her P45. Parts 2 3 4.

They wouldn't actually need her P45 if she has not worked at any stage suring the current year (i.e. from Janaury). They only require her PPS number and they will arrange ot submit a form to Revenue advising she has commenced work