Sometimes you need to make an amendment to your payroll to correct an error for a leaver. For example, you owe the leaver some extra pay, or you marked an employee as a leaver in error.

Processed a leaver without updating their final pay

If you've processed an employee as a leaver but didn't pay them their final pay, destroy the P45. Then remove the leave date from their record and process their final pay. Use the article on what to do when you've processed a leaver without updating their final pay.

Leaver owed extra pay after submitting Full Payment Submission (FPS)

The process for this depends on whether or not you can pay the extra payment in the next pay period. To find out more, visit our process extra pay for a leaver after issuing their P45 article.

Employee included on FPS as a leaver by mistake

Correcting this is simple, you need to remove the leave date from the employee's record. You can then process them as normal in the next period and the FPS will include them. Find out more in the article if you've marked an employee a leaver by mistake and sent the FPS.

A leaver owes you money

If you've overpaid an employee who has left, you need to roll back, then process their final pay again with the correct values. Find out more in our guide to when an employee has left but owes you money.

Forgot to include leaver on FPS

Enter the employee's Leave date, then submit the FPS adjustment. Find out more in our guide to when you've submitted your FPS but forgot to mark someone as a leaver.

You need to pay a leaver at the beginning of the month

If an employee leaves at the beginning of the month, pay the leaver early and submit their FPS. Find out how to pay a leaver at the beginning of the month.

The Leave date and Pay date are in different tax years

Your leaver can receive their final pay in a different tax year to their leave date. For example, they leave in tax month 12 and receive their final pay in the first tax month of the next tax year. The P45 must show the date in tax month 12 that the employee last worked for you. Find out how to process when a leaver's last pay date and leave date are in different tax years.

Blank Tax code on the P45

If you produce a P45 for a leaver and notice that the tax code is blank, check if there's an effective from date applied. Use the article to resolve when there's no tax code on a leaver's P45.

Leaver paid again in error and FPS submitted

If an employee's left but you've processed another period for them in error, rollback the extra period and adjust your FPS to HMRC. Use the article to resolve when you've processed another pay period for a leaver by mistake.