One-off payment to someone that left and was issued with a P45 earlier in the 22/23 tax year

We have two high earners who both left the company earlier this tax year. We have been advised that we are paying them a bonus this month and need to bring them back onto payroll. We would normally use either code BR or 0T, however, in this case should we use code D1 as they were in the 45% tax bracket when they were employed?

Hi,
 

If the invidiuals have already been made leavers you would put the payments through as payments after leaving. Please visit : CWG2: further guide to PAYE and National Insurance contributions  and 2023-to-2024-employer-further-guide-to-paye-and-national-insurance-contributions and go to section 1.14  . Thank you.