Late notification of leavers - updated RTI guidance
11 July 2014
Guidance on the HMRC website has been updated to clarify the reporting requirements for when an employee leaves, but it doesn't become apparent until sometime later.
This guidance shows that it is now acceptable to show the payment date as either the current FPS payment date or the last date the employee was paid. If using the date the employee was last paid, include a late reporting reason 'H' - correction to an earlier submission.