Who gives you your P45

[bartholomew]

Is p45 to be given to you by your previous employer or is it sent directly to your new employer?

I finished working for my previous employer, but have not received my P45 yet.

[willow74]

It is normally posted to you. It can take up to a month to receive it through, it all depends on how good your old payroll dept are.

You could fill in a P46 with the new employer but you would be emergency taxed.