Revenue have issued a Notice reminding all employers of the procedures to be followed when ceasing employees and commencing new employees. The notice deals with the requirement for employers to issue P45’s to Revenue and employees where an employment ceases and to record P45s received on ROS to commence a new employment. Employers are also reminded that use of form P46 is restricted to cases where a form P45 is not given to the new employer and if a P46 is used it is not possible for Revenue to issue a Tax Credit Certificate automatically.