This normally happens if someone has removed the employee record using the GDPR function when the record should have been terminated instead.
⚠️Important: If an employee is added to HR, never delete the employee, always terminate them first even if they didn’t end up starting.
When you terminate the employee, please keep in mind the below:
The employee will go through as a starter, and as a leaver. This is required as they are assigned payroll numbers, and the information is sent to HMRC - on the FPS document, Full Payment Submission.
The P45 will be generated but will have a 0 figure on it and no information.
You can decide whether to send the P45 to the employee or not.
Payrolls need to tell HRMC.