Process a leaver
The process of creating a leaver via Issue P45 or Automatic Actions remains the same as before RTI. However, leavers are now reported to HMRC via the Full Payment Submission.
We recommend processing leavers after you have run the BACS for their last pay period but before you have submitted the Full Payment Submission for the period. When an employee leaves, you must include their leaving date with their final payment on the Full Payment Submission.