HM Revenue & Customs
GUIDE - When an employee leaves, retires or is made redundant
This guide explains the PAYE procedures you need to follow if one of your employees leaves your business, retires or is made redundant. You'll also find information relating to PAYE tax and National Insurance contributions (NICs) on payments made to an employee who is leaving your employment.
This guide does not cover what to do if an employee or pensioner dies. For further information about that, please follow the link below.
Becoming an Employer
Becoming an Employer eLearning
The Small Business Online Forum run by HM Revenue and Customs (HMRC) is an online tax forum and dedicated webchat service for small businesses and the self-employed. The Forum is a quick and easy way for small businesses to get answers to their tax questions as well as help with:
- starting a business
- support for growing a business – including taking on employees and expanding
- buying and selling abroad
- completing tax returns
- tax credits.
The forum can be accessed at: https://online.hmrc.gov.uk/webchatprod/community/forums/list.page
Linked to the forum, HMRC’s dedicated webchat service offers direct support to businesses and the self-employed.
Basic PAYE Tools Payroll calculator
Getting started as an employer (live) Webinar
Statutory Sick Pay Webinar