If a P45 wasn't issued at the correct time, for last tax year, is it best to not submit the P45 online and just submit the P35/P14 so HMRC are up to date.
Having just been asked by HMRC to produce another P45 for the last employee which was submitted 2 years ago, just before the P35, P14's etc, for an employer whose Payroll was closed straight afterwards (and HMRC have confirmed this too!) and they had no employees due to ceasing to trade and being wound up ...........
I am not surprised. Semsley, would you give the details to your professional body ref for the HMRC Working Together Group so they can take it up with HMRC?
If enough reps, put it forward to WTG, HMRC may then realise they have problems and actually do something about it!