P45 obligations for casual worker

If a casual worker is on payroll but we realise they haven’t worked for the organisation for over a year so remove them. Do I still produce a copy p45 to them even though they haven’t worked or paid tax in the financial year to date of terminating from payroll?

Hi Jo Thompson,

You must give your employee a P45 when they leave.
Please see guidance available here: What to do when an employee leaves

Thank you.

I recently formally left a casual role in which I had not done any work or received any pay since December 2022. The employer sent me a P45 and I was surprised to see quite a substantial sum in box 7 (total pay to date). On checking, this was the same as my P60 to April 2023. Is this right ? This was 2022/3 pay - I don't want it to count towards my 2023/4 personal allowance as it was not earned in the current year. Would really appreciate any advice whether I should query this ?

Hi 
If the payments were made in 2022/23 then the P45 should reflect this.
We would need to access your record to check what details the employer has submitted.
You can contact HMRC here:
Income Tax: general enquiries
Thank you.