P60's are only given to employees who are still working for the Company at the end of the tax year. Leavers do not get P60's they get P45's which basically gives the same information as a P60. Total pay, total tax paid for the year. This P45 is then given to any new employer if the employee starts with them during the same tax year. If the leaver does not start another job within that same tax year and they think they have overpaid tax then they need to contact HMRC in order to claim a refund. They will not get this automatically.
Is that what you wanted to know, as was unsure of your question?
Still nothing as a link from HMRC. Does it mean that we are not covered? My suggestion and your replies are not covered from HMRC?
Just send a link, as a proper bookkeepers... Are we not covered at all...?
" If you are an employer, you must provide a form P60 to each employee who is working for you at the end of the tax year and for whom you have completed P11. "
You might not easily find anywhere that says explicitly ' if you have done a P45, then don't do a P60'. In other words, it's one or the other. If P45, then no P60.