Do you reinstate a colleague on the same Person Number (ID)?

Summary: Can we reinstate a colleague on the same person number where the colleague was processed as a leaver in error (P45 issued) - currently we reinstate on a new record (this causes so many issues with the colleagues benefits etc) but would like to know if companies currently reinstate on same person ID and if so will the colleagues payroll ID remain the same as the person ID or will this genereate a new payroll ID? We need to comply with HMRC guidelines.

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Do other companies use reinstatement process and if so how is this processed? Do you reinstate on same ID with no issues? How do you manage this currently?