Practice Managers should mention the importance of the Trainee submitting their P45 to NES as soon as they receive it from their previous Employer.  In the past, non return has resulted in tax code problems for numerous Trainees even if they have completed a P46 in anticipation of receiving their P45.

In addition to ensuring that the Trainee is placed on the correct tax code, a P45 also informs our payroll department if the Trainee is currently paying or no longer paying a student loan.

Can P45s be sent to nss.payrollsupport-nes@nhs.scot