When an employee departs from the company, HMRC is notified automatically via the next RTI data submission, and you're responsible for producing a P45 for them. For the general leaver process, see Making an employee a leaver and P45s for leavers.
In some scenarios, an employee might be marked as a "late leaver" after a pay period has already been processed. Here's what you need to know:
Late leaver considerations
Making an employee a late leaver will create an extra record for transmission.
This record will show zero payments for that employee.
This transmission to HMRC will take place even if there is no change in the payment amounts. This ensures HMRC has accurate, up-to-date records of all employees, including those who have recently left.