Hi Tina
As it's the beginning of the new payroll year, I would ignore the P45 and give the new employee the code that you think is correct. For example, if she is 20 and this is her only job, then her code should now be 1060L
P45's are relevant when recent and in the middle of the year - but if they're more than a couple of months old and/ or it's the dated in the previous payroll tax year, they shouldn't be used.
Hope this helps.
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