from selfemployed to employee

not sure if in right place, but i have friend who was an employee then left to be self employed. Now he is going back to be an employee again. I know is pps number from his last employement will do. Just wondering what else does he need to have. he does have a P45 from the last employement he was in. will that do or not

Unless his P45 was received for 2010 he needs to inform revenue that he is returning to PAYE and no longer self-employed, therefore needs to have his status changed and the relevant tax credits applied

P45s should really only be passed to new employer when a person is going directly from one employer to the next.
Even if his p45 was from 2010 if he had any income from self-employment Revenue will need to be satisfied that they won't be left owed money before they will issue any tax credits. If he had an income while self-employed then they will most likely issue a tcc on week one basis so that the credits he has used for self-employment will not be used twice.
He needs to ring Revenue to get a tcc issued for new employer and talk to them about what credits to hold back.
Sybil

thanks for your replies