Hi Shelly26,
A P45 is usually given to someone just before the start of a new tax year, normally on a certain date in April. This form you give to a new employer, should you find that you have one in the future. It just informs them about your tax code, what you've paid etc - so that the next employer can pay you correctly.
Chris.
Nothing on this board constitutes legal advice - always consult a professional about specific problems 
