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Updated RTI guidance for late notification of leavers

HMRC has asked Carval to share updated RTI guidance for the late notification of leavers with our UK payroll software users.

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.

Guidance on the HMRC website at has been updated to clarify the reporting requirements for when an employee leaves.


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