An employee of a client has been on long-term sick leave for about 3 years. He received sick pay for the first 26 weeks and nothing after that, but is still on the books as an employee and, if his condition improved, could have returned to work.
He has now reached 65 years of age and our client wants to get him off the books once and for all. How do we do this?

Do we just give him a P45 (and a gold watch)?

Are there any pitfalls we need to be aware of?

Stephen Kendrew