Guidance

Tell HMRC when an employee leaves if you use Basic PAYE Tools

Find step-by-step help on what to do when an employee leaves, if you currently use Basic PAYE Tools to operate payroll.

• From: HM Revenue & Customs
• Published: 12 June 2014
• Last updated: 27 February 2025
  Show all updates

  1. 27 February 2025

     The steps have been updated to make them easier to follow.

  2. 21 April 2021

     The guidance for Basic PAYE Tools, when an employee leaves has been updated for 2021 to 2022.

  3. 5 May 2020

     The guidance for Basic PAYE Tools, when an employee leaves has been updated for 2020 to 2021.

  4. 5 April 2019

     The guidance for Basic PAYE Tools, when an employee leaves has been updated for 2019 to 2020.

  5. 15 August 2018

     Step 6: produce a P45 to give to the employee has been updated.

  6. 18 May 2018

     The guidance for Basic PAYE Tools, when an employee leaves has been updated for 2018 to 2019.

  7. 7 April 2017

     Annual updates 2017-2018 have been carried out.

  8. 6 April 2016

     Updated guidance available.

  9. 2 April 2015

     The Basic PAYE Tools: when an employee leaves PDF attachment has now been updated.

  10. 12 June 2014

      First published.

Documents

Tell HMRC when an employee leaves using Basic PAYE Tools

HTML

Details

This guide will help you use Basic PAYE Tools to:

• send information about a leaver to HMRC
• print a P45 for the employee

All Basic PAYE Tools user guides are updated only when there are major changes to the tools. They may not be updated yearly.

As an employer you must register with HMRC for PAYE Online before you use Basic PAYE Tools to run your payroll calculations and submissions.