What info off of P45 do I need to pay my new employee?

[elephantpoo]

We started employing somebody on Monday. Because of an issue at his previous employment he cannot let us have his P45. He can, however, contact the holder of his P45 who is happy to relay any required details over the phone. It's payday tomorrow and my question is what info do I need from his P45 to be able to pay him?
Thanks in advance

You can't use any details from a P45 unless you have been given parts 2 and 3. Get him to fill in a P46.

Will the P46 put him on emergency tax code?
Do I really need to have the document in my hand?
The accountant who's holding it (long story) will release it to us eventually when an ongoing matter is dealt with, so surely it's all-but in our hand, IYSWIM?

You will be responsible for paying his tax if it's wrong........especially if he leaves before it comes to light

I certainly wouldn't risk it tbh

Ok.
This "employing-people" is new to me.........and a little scary I must say!
Will get a P46 for him to fill out.

It is scary tbh

The responsibilities are immense

Will the P46 put him on emergency tax code?

Yes but this shouldn't be a problem in most cases (the exception is where he has another part-time job) - if this is a problem and he doesn't like it, the solution is for him to get hold of his P45: you can rerun payroll once you have got it and pay him any extra if you feel sympathetic, but this really is his problem not yours.

Yes you need to have the P45 in your hand because you need to post part 3 to HMRC! (Unless you are online filing for in-year changes in which case you make a declaration that you have the document).

What system are you using for payroll?