Guidance

Tell HMRC when an employee leaves using Basic PAYE Tools

Updated 27 February 2025

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This publication is available at /government/publications/basic-paye-tools-what-to-do-when-an-employee-leaves/basic-paye-tools-when-an-employee-leaves

Use this guide if you currently use Basic PAYE Tools to operate payroll. It explains the steps you need to follow when an employee leaves or dies, and the order in which they need to be done.

This guide does not cover what to do if an employee:

Add the final employee payment

Follow these steps to add a final employee payment before making a final submission for the employee who is leaving.

  1. Launch Basic PAYE Tools and select Home. This will take you to the home page.
  2. Select the correct employer from the 바카라 사이트˜Employer바카라 사이트™ list on the left.
  3. Select Manage employees from the menu on the left.
  4. Select the employee바카라 사이트™s name in the middle of the 바카라 사이트˜Manage employees바카라 사이트™ page to go to the 바카라 사이트˜Employee details바카라 사이트™ page.
  5. Select Employee payments from the menu on the left.
  6. Select Add employee payment from the menu on the left.
  7. Enter the payment date. This is the date when the final payment will be made to the employee.
  8. Enter the pay amount for Income Tax purposes. This is the total of 바카라 사이트˜standard바카라 사이트™ pay, such as salary, holiday pay and bonuses, due to this employee up to their date of leaving. Do not include one-off payments such as redundancy payments or retirement lump sums.
  9. Select Next to continue through the pages until you return to the 바카라 사이트˜Employee payments바카라 사이트™ page. This creates a Full Payment Submission.

Add the employee바카라 사이트™s leaving date

Follow these steps to add an employee바카라 사이트™s leaving date after completing the final Full Payment Submission.

  1. Select the relevant employee in the centre of the 바카라 사이트˜Manage employees바카라 사이트™ page.
  2. Select Leaver summary on the left of the 바카라 사이트˜Employee details바카라 사이트™ page.
  3. Select Add leaving date on the left of the 바카라 사이트˜Leaver summary바카라 사이트™ page.
  4. Check that you have completed all the actions in the guidance on the 바카라 사이트˜Add leaving date바카라 사이트™ page.
  5. Enter the employee바카라 사이트™s leaving date. This is their last working day. If the employee has died, it is the date of their death.
  6. Select Next to go to the updated 바카라 사이트˜Review leaver details바카라 사이트™ page.

Send the leaver바카라 사이트™s details to HMRC

Send the leaving employee바카라 사이트™s final pay and leaver details to HMRC on or before the day you pay the employee.

  1. On the home page, select the employer from the 바카라 사이트˜Employer바카라 사이트™ list.
  2. Select View outstanding submissions from the menu on the left to go to the 바카라 사이트˜Outstanding submission details바카라 사이트™ page.
  3. Select Send all outstanding submissions from the menu on the left.
  4. Read the information on the 바카라 사이트˜Submit data to HM Revenue & Customs바카라 사이트™ page.
  5. Select Next to go to the 바카라 사이트˜Submission authentication바카라 사이트™ page.
  6. Enter your 바카라 사이트 Gateway user ID and password.
  7. Select Next to go to the 바카라 사이트˜Submission status바카라 사이트™ page, followed by the 바카라 사이트˜Submission results바카라 사이트™ page. This will give you a unique reference number for your submission.

After sending the leaver바카라 사이트™s details to HMRC you can view and print the P45, which shows how much tax they have paid on their salary in the current tax year. You must give the P45 to your employees when they leave. They will need to give the P45 to their next employer.

  1. On the home page, select the employer from the 바카라 사이트˜Employer바카라 사이트™ list.
  2. Select Manage employees from the menu on the left.
  3. Select the employee바카라 사이트™s name in the middle of the 바카라 사이트˜Manage employees바카라 사이트™ page to go to the 바카라 사이트˜Employee details바카라 사이트™ page.
  4. Select Leaver summary from the menu on the left.
  5. Select the link in the 바카라 사이트˜Actions바카라 사이트™ column in the middle of the page to view the P45.
  6. Save the P45 as a PDF on your computer.
  7. Print the PDF from the saved location on your computer.

If the employee has 바카라 사이트˜W1바카라 사이트™ or 바카라 사이트˜M1바카라 사이트™ in their tax code, you will need to enter amounts manually after printing the P45.

View final details for an employee who has left

  1. On the home page, select the employer from the 바카라 사이트˜Employer바카라 사이트™ list.
  2. Select Manage employees from the menu on the left.
  3. Select the employee name in the middle of the 바카라 사이트˜Manage employees바카라 사이트™ page to go to the 바카라 사이트˜Employee details바카라 사이트™ page.
  4. Select Employee payments from the menu on the left.
  5. Select Employee year to date summary to view the final employee details.
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