It is a Statutory requirement when an employment is terminated that a P45 is issued. The TUPE transfer of National Programme 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. As such the P45’s will be issued at a later date with a covering note. In the meantime should you receive a P45 then this is nothing to worry about and 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:TurasPeopleSupport@nes.scot.nhs.uk