P6 without previous pay and tax

I have an employee who provided a P45 with previous pay and tax in July 2022, Mid February we have received a P6 coding notice with a new tax code but zero previous pay and tax. My understanding was always to apply the P6 in it's entirety as HMRC know the employees true position and therefore update the employee tax code to the new one advised and calculate February without any previous pay and tax figures. Is this the correct understanding? or can there be occasions when we should apply the tax code change but also bring forward the previous pay and tax to the calculation. Whilst I feel it's strange that the previous pay and tax was removed, it is what HMRC are advising in the new coding notice Thanks

Hi
You should always operate the tax code provided by HMRC.
If in doubt you could speak to the employee, they should have had an employee copy of the P6 so should be aware.
They may be able to advise if it is due something they have done or it could encourage them to contact personal tax to check.
Thankyou.
Regards

Hi, Just for clarification, when you advise use the tax code provided, you do mean in it's entirety including the zero previous pay and tax, despite us having a P45 with previous pay and tax figures? Thanks

Hi
We would always recommend using the tax code provided, however if there is any concerns you could ask the employee to contact personal tax directly.
Thankyou.