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HMRC internal manual

National Insurance Manual

Earnings periods: notifications issued in accordance with regulation 3(2B), SS(C)R 2001: employment ends

If the employment ends during a tax year, eg because of the death, resignation or dismissal of the employee, the regulation 3(2B) notification applies only up to and including the date the employment ceased. If earnings have not reached the Earnings Threshold for the longer earnings period there is no liability and any contributions paid on account as described in NIM09520 are due to be repaid.