P45 question and last date of employment

crisp

On the 8th of May 2018 an employee asks for his P45. It was agreed that he would no longer come to the office. The actual last date he attended was 16th April and that was to do his private work

His last salaried payment from the employer was up to the end of December 2017 at which time it was agreed that he could use the office for his personal use but would no longer be employed.

He was taking regular work for 2 to 3 days a week elsewhere and went self employed. He was coming in 1 or 2 days to help out unpaid or as was mostly the case to do his own private work. In total, he came to the office no more than 20 times in 2018 and about 16 days of that was his own private work.

In March the employer paid him £200 for a one off project which was put through the payroll for that month.

Is there an obvious last date of employment for his P45?

badmemory

Was the £200 actually put through payroll? Was it cumulative with his previous payments & on a cumulative tax code? If so he should have had a tax rebate. Was he re-employed. Were HMRC told he had ceased employment in Dec?

p00hsticks

Did the company issue a P60 for him at the end of the tax year ?

crisp

p00hsticks wrote: »

Did the company issue a P60 for him at the end of the tax year ?

Yes a P60 was issued.

The payroll company have advised 31/3/18 should be the terimination date.

00ec25

crisp wrote: »

The payroll company have advised 31/3/18 should be the terimination date.

whetehr he came into the office and did physical work for the employer between Dec and March or himself has little bearing on the date he ceased to be classed as an employee of the company.

the date on his P45 should be the date he was removed from payroll, since he cannot be reported to HMRC as being an employee after that date and according to what you say he was reported to HMRC as having been paid £200 through payroll in march. Therefore, the payroll company must have reported him to HMRC under RTI in Jan and Feb as being an employee with nil pay so he cannot now be given a backdated P45


what is your involvement?
are you the (now ex) employee - if so what does it matter what date is given? Are you trying to back date an unemployment claim?
are you the employer - if so why don't you trust the payroll company?

p00hsticks

crisp wrote: »

Yes a P60 was issued.

The payroll company have advised 31/3/18 should be the terimination date.

I'm not an expert but surely the issuing of a P60 indicates that he was still considered to be on the payroll at the end of the tax year (5/4/18), in which case the earliest date on a subsequent P45 would presumably be 6/4/18 ?

badmemory

The point I was getting at when asking about being paid through payroll & the tax code is - if in continuous employment on a normal type of tax code then the March payment should have included a tax rebate - did it? Unless his income to the end of Dec was under £8625 it should have done.