An employee left in mid-July, however as we only pay sales commission once we have received payment from the customer he won't receive some of his commission until September.
Can I delay issuing a P45 until he has received all his commission?
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P45
The employee should be given his/her P45 when the employment ceases.
You should process the additional payment of commission in September using code 0T - see page 11 of HMRC guidance CWG2.