I'm with BEP - the only reason they ask your current salary is, most likely, to low ball you. If they ask "what is your current salary" I would just say what your salary expectations are for this role and why - be polite but firm. Is a new employer really going to trawl through your P45 and then do a convoluted calculation to see if your salary matches what was said in an interview 3 months ago? Doubt it. If they do, they are clearly a) too paranoid and b) not worth working for!