Client who processes own Sage payroll has seasonal staff who are placed on hold when they don't work. They didn't work for a few months but when they came back they were set up again as a new employee on Sage so the system is showing 2 employee records for the same person, one on hold and one active. The client would like to keep the one record and the advice given is to roll back the employee on the most recent record to remove them as if they were not processed and submit and FPS adjustment to wipe them out, then re- process the payroll on the old record. Bearing in mind a few months may have passed by now so we are looking at historical corrections. I think this would be incorrect as technically HMRC will have two records and a split tax code plus re-running it may mean that the employee could receive a refund on the first record so what is then been re-submitted on the old record as a re run isn't technically agreeing with what they were paid.
Any thoughts on this. I would have thought it would be easier to P45 the original record and enter P45 figures on the new record but I think the client wants all the figures on the one record for continuity