Occasionally, it may come to light that an additional payment is due to an employee who has already been processed as a leaver through payroll and received their P45. The employee's final payslip and P45 cannot be amended. HM Revenue and Customs stipulate that only one copy of a P45 should ever be produced.
The additional payment must be processed as a 'Payment After Leaving'. We will produce a payslip in the next pay run but there will not be an amended P45.
Please note, the tax code applied to the Payment After Leaving will be 0T W1/M1. This means that the whole payment will attract PAYE Tax at 20%.
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Portt & Co