Payroll · post-leaver pay

Payment after P45: set the FPS indicator and do not issue another P45.

A post-leaver payment needs a narrow audit trail: original leaving date, payroll ID, tax treatment, deductions, FPS indicator and written confirmation to the former employee.

Direct answer

GOV.UK says a payment after P45 uses the original leaving date and payroll ID, reports the payment in the next FPS with the payment-after-leaving indicator, and no second P45 is given.

HMRC and GOV.UK guidance controls. This page is an operational checklist and not tax, legal or employment advice.

Source base: what to do when an employee leaves, Basic PAYE Tools leaver guidance and correcting FPS or EPS errors.

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payment after P45 FPS checklist

Help UK payroll operators handle post-leaver payments with HMRC evidence. Updated 2026-07-03.

Checklist controls

Check	What to confirm	Proof to retain
Trigger	Why a payment is due after leaving.	Payroll note.
Tax	0T week 1/month 1 where required.	Calculation and payslip.
FPS	Payment after leaving indicator used.	Submission receipt.
P45	No duplicate P45 issued.	Issue log and note.
Employee	Written confirmation of gross and deductions.	Email or letter copy.

Indicator

Mark the post-leaver payment.

The FPS should clearly show this is not a normal active employment payment.

P45

Do not duplicate.

A second P45 can confuse records and the former employee.

Limit

Payroll complexity.

Redundancy, statutory payments or pension transitions need specialist review.

Post-P45 payment packet

Confirm the payment reason, original leaving date and payroll ID.
Calculate gross pay, tax, National Insurance and student loan deductions if relevant.
Run the next FPS with the payment-after-leaving indicator and original leaving details.
Give written confirmation of gross amount and deductions, not another P45.
Save payslip, written confirmation, FPS receipt and correction note if needed.

FAQ

Do I give another P45?: GOV.UK says not to give another P45 for a payment after leaving.
Which leaving date goes on the FPS?: Use the original date of leaving with the correct payroll record.
Is this payroll advice?: No. It is an evidence checklist.

Updated 2026-07-03. This page is independent and does not replace official services, professional advice or site-specific rules.