Sort out tax matters when an employee leaves

Introduction

This guide looks at how you can work out which income tax payments and National Insurance contributions have to be paid to HM Revenue & Customs through PAYE (Pay As You Earn) when an employee leaves.

You can also find advice on what has to be done when someone resigns, retires, dies, is made redundant or wins a case for unfair dismissal.

Subjects covered in this guide

• Introduction
• What forms you need to fill in
• Standard payments
• Statutory Maternity, Paternity and Adoption Pay
• Taking account of student loan repayments
• Redundancy payments
• Employment tribunal awards
• Lump sum and non-cash payments

 

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