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I am in the process of filing the FPS for one of my clients for Week 18 and noticed that it is including a leaver who left in May 2015 (just the leaving date, no liability). Any ideas why? I have checked back in my records and the leaver details were included in Week 7.
If the employee is included because they've not yet appeared on a previous FPS, this is correct behaviour as indicated by HMRC.
If the employee has already been included on a previous FPS, you can continue with the submission. Re-submitting leaver details does not cause any complications with HMRC's records or the company's liability.