---
title: "Effect of late leavers on HMRC submissions"
slug: "how-do-late-leavers-affect-hmrc-submissions"
description: "How late leavers are handled in HMRC submissions in Cintra iQ."
updated: 2026-08-03T09:12:10Z
published: 2026-08-03T09:12:10Z
canonical: "help.cintra.co.uk/how-do-late-leavers-affect-hmrc-submissions"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.cintra.co.uk/llms.txt
> Use this file to discover all available pages before exploring further.

# Effect of late leavers on HMRC submissions

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.