It is a Statutory requirement when an employment is terminated that a P45 is issued. The TUPE transfer of Dental Specialty Trainees into NES therefore will result in a P45 for every trainee. The intention is to carry out all the necessary work within NES payroll to ensure that tax codes, etc are properly recorded. Please note that upon receipt of your P45 you are not required to do anything other than retain the P45 for your personal records. Should you have any further questions about this, please do not hesitate to email: nes.lead.employer@nhs.scot