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Payroll · employee leaves

Employee leaves: align final FPS, P45 and payroll records before payday.

A leaver process is only clean when the final pay, leaving date, HMRC submission and P45 copy all tell the same story and are saved as evidence.

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employee leaves final FPS P45 checklist

Help UK payroll operators close leaver records with HMRC evidence. Updated 2026-07-02.

Checklist controls

CheckWhat to confirmProof to retain
LeaverLast working day and date of leaving.HR record.
Final payPay, holiday, deductions and taxable benefits.Payslip and calculation.
FPSLeaver details sent on or before payday.HMRC submission receipt.
P45P45 produced and given securely.Issue log.
CorrectionAny later mistake needs traceable correction.Corrected FPS note.

Payday

Timing matters.

Leaver details should match the final pay submission.

P45

Copy control.

Record when and how the employee received the P45.

Limit

HR complexity.

Redundancy, disputes or post-leaver payments need specialist review.

Final FPS and P45 packet

  1. Confirm employee identity, leaving date and final working day.
  2. Run final pay with holiday, deductions and any correction notes.
  3. Send final FPS or leaver details on the required payroll timing.
  4. Generate P45 and record secure delivery to the employee.
  5. Save submission receipt, payslip, P45 copy and any corrected FPS note.

FAQ

When should leaver details go to HMRC?
GOV.UK states final pay and leaver details are sent on or before the day the employee is paid.
What if the leaving date was wrong?
Use HMRC correction guidance and retain a clear audit note.
Is this payroll advice?
No. It is an evidence checklist.

Updated 2026-07-02. This page is independent and does not replace official services, professional advice or site-specific rules.