Hi all, a quick question on behalf of my sister.

She has is on maternity leave, however will not be returning to her employer as has relocated.

She has been sent her P45 as her contract has ended, however she is still due 3 months of SMP. Is this OK or should they not issue a P45 until SMP finishes? I don’t know if it matters but she is a teacher.

If it is OK, will she just get taxed at BR and still receive a payslip? (? have to claim tax back from HMRC potentially)