P60 - Employee on Leave

[Cantona7]

If an employee leaves in October 08 on a 2 year leave of absence, should they be given a P60 at 31/12/08.
Any info appreciated
Thanks
C7

 

[gillarosa]

Yes, it should be issued as a statement of earnings for the 2008 tax year.

 

[Cantona7]

Gillarosa,Thanks for the update.
C7

 

[Stronge]

Did you give them a P45 when they went on Leave ? If you did there is no need to give them a P60. AFAIK when you are on Leave of Absence you can work somewhere else so they may be getting the P60 from there. I could be wrong of course but that is my understanding of it.

 

[Graham_07]

Did you give them a P45 when they went on Leave ? If you did there is no need to give them a P60. AFAIK when you are on Leave of Absence you can work somewhere else so they may be getting the P60 from there. I could be wrong of course but that is my understanding of it.

If a person has been issued a cessation certificate (p45) then they are no longer in your employment. P60's are only issued to those employees in your employment at 31/12.

 

[MaryBe]

P60's are only issued to those employees in your employment at 31/12.

They are also issued to those on leave of absence as technically they are still in your employment.

Stronge, a person can receive a number of P60's in any one year end. Some people have two, three and four part time jobs and therefore receive P60's from each employer.

 

[Stronge]

When I think about it of course you can be working for a few people part time, thanks for the clarification I just thought if the person on leave had been given a P45 they would not also get a P60.