When not to issue a P45

Post Author:

Rona Burns

Date Posted:

January 10, 2020

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Payroll

If you need to make a payment to an employee after leaving your employment and you have already issued their P45, you should not issue a further P45. You need to take the following steps:

  • Apply Tax Code 0T non-cumulative
  • Process the Payment After Leaving in the normal pay frequency (e.g. weekly/monthly)
  • Include employees original date of leaving on your FPS (Full Payments Submission) to HMRC
  • Tick Payment After Leaving on your FPS
  • Do not issue another P45, instead you can give details of the payment by letter or payslip

Further guidance from HMRC on employees leaving can found here

If you would like to find out more about our payroll services, please contact Julie Hunter on 0131 317 7377 or email julie.hunter@jsca.co.uk

Photo by Zoe Holling on Unsplash

 

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