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Posted Thu, 25 Jul 2024 13:24:02 GMT by John Clark
Hi We have a leaver who is leaving after the July FPS/EPS was submitted. They were originally planning to leave at the end of August, but have now brought it forward to the end of July (once we'd actually done everything). The August RTI will then show their leaving date as 31st August. All ok so far. However, he will also be getting some pay in August. My head says I should 0T Month 1 their tax code as they have left - but on the other hand, HMRC do not know they've left until they get this pay and the new RTI is submitted. Should I 0t them or use their current tax code? (For the record, testing it, there isn't much difference in value as they are already on month 1 and a K code. Looking at the online calculator, they may even pay less tax if we 0t it, but I want to be sure it's right. )
Posted Fri, 26 Jul 2024 07:18:01 GMT by HMRC Admin 25 Response
Hi John,
If the individual is showing as a leaver on your software, you would put any further submissions through as payments after leaving.
Thank you. 
 
Posted Mon, 29 Jul 2024 10:31:14 GMT by John Clark
Thanks for the confirmation.

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