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Where, after employment has ceased, a relevant payment made to an employee has not been included in form P45 and is paid in respect of their former employment by their former employer (or by another person in respect of an obligation of the former employer, for example, a company that has taken over the former employer's business), the former employer should deduct tax from it on the non-cumulative basis using an 0T code¹.

The payer must record the date and amount of the payment and tax deducted (or to be accounted for in the case of a notional payment, see E4.1120–E4.1127) in a deductions working sheet or electronic equivalent and notify that information to the employee². The code 0T should be recorded as the amended code on the deductions working sheet. No further or amended form P45 should be issued. The employer must report the payment and deductions in the next FPS, using the employee's original 'Date of leaving' and payroll ID, and set the 'Payment after