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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.

If an employee or pensioner dies

Important news and updates

When an employee leaves

When an employee retires

When an employee is made redundant

PAYE tax and NICs on payments to an employee who's leaving

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

HMRC webinars, email alerts and videos

Telephone Enquiry Point

The Agency’s Enquiry Point is available to employers, employees, trade unions and others. Enquiry Point advisors provide information and advice on a wide range of employment matters. The Enquiry Point is also an important contact point for identifying circumstances, or clients, who would benefit from being referred to other Agency services.

The Enquiry Point provides clear, confidential, independent and impartial advice to assist the caller in resolving issues in the workplace.

While the advisors cannot provide a legal opinion they can help callers gain a better understanding of their rights and responsibilities as well as identifying possible options to help resolve their issues.

028 9032 1442

Monday - Friday 9.00am to 5.00pm

Contact Us

Please note that we cannot deal with employment-related enquiries by e-mail. To receive information or advice about an employment-related issue, please telephone our Helpline on Belfast 90 321442 where an officer will speak with you directly about your query. Please note that the Agency can arrange the services of an interpreter if required.

If you have an employment relations issue in Great Britain please contact the ACAS Helpline on 0300 123 1100 .

For all non-employment related queries or questions please fill in the box below.