Looks like he's not wrong: https://www.gov.uk/paye-forms-p45-p60-p11d/p45 https://www.gov.uk/paye-forms-p45-p60-p11d/p45 As you say, I don't see any legitimate

Looks like he's not wrong: https://www.gov.uk/paye-forms-p45-p60-p11d/p45 https://www.gov.uk/paye-forms-p45-p60-p11d/p45 As you say, I don't see any legitimate reason for a recruiter to have it though, just a new employer when you begin employment?