Can my previous employer withhold my P45 if i owe a small sum of money?
I am a bit confused here. Your question has come through on the American site, although you are mentioning a British form, yet you refer to Euros. Are you in the Republic of Ireland? If so, tax laws may be different, and I don’t know if they use form P45. It appears your problem is that your employer cannot finalise your pay/tax details until you settle your debt. Any P45 he would give you would be incorrect, and details out of date when you pay monies owed. He has a good case not to give you the form. You do not need form P45 to be able to start a new job. New employer can give you form P46. You should sign this, and tick boxes. That will put you on emergency code number temporarily, and that deducts approximately correct amount of tax, although it does not take into account any unused backlog of tax-free allowance if you have some weeks with no income. Any tax adjustment can be made when form P45 passed on.
