Hi,
Holiday pay and final payment of salary for an employee who left still needs to be reported via RTI.
If you have already issued the employee with a P45 then you will need to report this as a pyment after leaving and provide the employee with a letter detailing the date they made the payment, the gross amount of the payment, the amount of PAYE tax deducted and confirmation that this is a payment made to them after they left.
Do not give the employee another P45. More information can be found at:
What to do when an employee leaves
Thank you.