Job retention scheme again

P45 issued cancel or reinstate employee

Didn't find your answer?

Client, sole trader gardener, had planned to lay off only employee for medical reasons, their spouse, on 31 March. P45 issued with leaving date 31/3 and rti submission made, final eps still to be made. Guidance updated:

If you made employees redundant or they stopped working for you after 28 February

If you made employees redundant, or they stopped working for you on or after 28 February 2020, you can re-employ them, put them on furlough and claim for their wages through the scheme.

Client has asked if employee can be furloughed. They stopped work after 28 Feb and were employed and on payroll then so seems employee can be brought back on payroll and furloughed, or just cancel P45? Any useful comments appreciated.

 Thanks 

Replies (5)

Please login or register to join the discussion.

RLI
By lionofludesch
07th Apr 2020 10:47

How do you "cancel" a P45 ?

There's never been a need for it before.

I'd probably go back, delete the date of leaving, enter the pay as though nothing had happened and resubmit with an end of year adjustment if necessary.

And see what happens ....

Thanks (1)
Replying to lionofludesch:
avatar
By Branski
07th Apr 2020 11:23

By cancel the P45 I mean do what you are saying and tell the employee to disregard the P45 which has been issued to them.

Thanks (0)
Replying to Branski:
RLI
By lionofludesch
07th Apr 2020 11:34

I'd take it off them.

Or they don't come back.

You still have the problem that HMRC think you've issued it with all the potential for a duplicate employment.

Thanks (1)
Replying to lionofludesch:
avatar
By Branski
07th Apr 2020 13:03

It's their spouse so shouldn't be a problem. What do you mean by 'duplicate employment'?

Thanks (0)
Replying to Branski:
RLI
By lionofludesch
07th Apr 2020 13:20

Two records at HMRC.

With only one tax allowance between them.

Thanks (0)