I have an employee who was incorrectly issued a P45. After a gap of 3 pay periods, can i re-activate him and what effect will this have with HMRC

Hi DebOK,

Thanks for your post. 

If the P45 information was submitted to HMRC, then it would be best practice to recreate the employee on the system using year to date information, as the employee would have been recorded as left the business with HMRC. 

If the information was not submitted to HMRC, or you are able to contact them to inform of the mistake, then you can rollback the payroll to the period where the employee was marked as a leaver and undo this. 

Please get back to us below if you have any questions 🙂