Payroll · leaving date error

Wrong leaving date in an FPS: correct the employee record without creating a duplicate leaver.

A wrong leaving date can affect payroll records, employee documents and later submissions. This checklist separates the original FPS, the corrected date and the evidence trail.

Direct answer

If the leaving date was wrong, follow HMRC guidance for updating payroll records and keep a clear audit note tied to the affected employee.

HMRC guidance and payroll software rules control. This page is an operations checklist and not tax or legal advice.

Source base: GOV.UK employee leaving, correcting FPS or EPS errors and running payroll: reporting to HMRC.

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wrong leaving date FPS checklist

Reduce UK payroll errors when correcting employee leaving date records. Updated 2026-06-23.

Checklist controls

Step	What to check	Why it matters
Original record	Employee, leaving date and FPS already submitted.	Defines what must be corrected.
Correct date	Evidence from HR, contract, final work day or final pay.	Prevents replacing one unsupported date with another.
Software route	How payroll software handles leaving-date corrections.	Avoids duplicate leaver records.
Next submission	Whether any later FPS or year-to-date value is affected.	Keeps HMRC record aligned.
Audit note	Before/after date, reason and approver.	Supports later payroll review.

Specificity

Correct one field.

Do not rebuild the employee record unless your software requires it.

Evidence

HR and payroll together.

The correct date should be backed by source records.

Boundary

Software differs.

Use HMRC rules and your payroll product workflow together.

Leaving-date correction workflow

Find the original FPS and employee leaving record.
Confirm the correct leaving date from HR evidence.
Apply the correction through the payroll software route.
Check whether later FPS or final-pay records are affected.
Save a short audit note with before/after values.

FAQ

Should I create a new employee record?: Usually this is a correction workflow, but follow your payroll software instructions.
Does HMRC need the exact payment date too?: Payment dates and leaving dates are separate controls; check both if the final pay run was affected.
Is this official payroll instruction?: No. HMRC guidance controls.

Updated 2026-06-23. This page is independent and does not replace official services, professional advice or site-specific rules.