How do I process a leaver?
The Full Payment Submission reports Leavers to HMRC.
We recommend that you process your leavers after you have run the BACS for their last pay period but before you have submitted the Full Payment Submission for that period. This is because, when an employee leaves, you MUST include the leaving date with their final payment on the Full Payment Submission.
How do I make a payment after leaving?
Making an additional payment after an employee's leave date
I have made the wrong employee a leaver and have sent the FPS