Date for P45

SUGGESTED

A contractor was paid through our payroll, the last date they worked was the 28th February but they have only just submitted time-sheets/invoice, therefore they were paid on the 4th April. What date do i enter on the p45?

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    SUGGESTED

    Hi Lorraine,

    Thanks for using Sage City.

    It's difficult for us to advise the best date to use, our steer would normally be to use the date they technically stopped working for the company. If there is confusion around this date then I would suggest contacting HMRC for clarification if required.

    Regards,

    Andy
    Sage UKI

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    The HMRC advice seems to suggest that you use 04/04/2023 as the leaving date as that is the date you last pay them.  If you had previously issued a P45 I think there are three options:

    1. Clear the leave date and pay as normal if you have not physically given them the P45;
    2. Re-employ them with a new payroll number and pay as normal;
    3. Pay using tax code 0TW1M1.

    (It's all in the HMRC advice page.)