Your new employer does not need to see your P60, this is just a summary of your earnings and deductions over a complete tax year, and you keep it for your own records. I think you mean a P45, which is the form given you by an employer when you leave, and you hand it over to your new employer. All that matters to your new employer is what you have been doing since 6 April 2004. If you have been claiming Job Seekers Allowance, the Job centre will give you a P45 when you sign off. If you have not been working or claiming, then you will have to tell your new employer you do not have a P45. You will then be asked to fill in a couple of forms and your employer will send them off to the Inland Revenue to obtain a tax code for you. In the meantime you will have tax deducted on an emergency code, which just means you will not be given any free-pay (ie the amount you can earn each week before paying tax) for the weeks from 6 April to date. Once you get a proper code, any tax overpaid will be refunded to you. The Inland Revenue will not divulge any of your past employment (or lack of employment) details to your employer. Obviously it is up to you what you say about the reason for not having a P45, but you may however want to be honest with this potential new employer, as they will probably want a reference, and telling lies at the outset doesn't sound like a very smart move to me.