EP cancellation if current EP is expired

New company is correct as there is no valid EP to shorten which is what a cancellation actually is.

That is why you are currently on a Special Pass

Thanks Gravitas, i will post the results here once I settle everything in case someone having similar prob.

Hi, I have Expat English teacher which her EP is going to expire on 10 May 2018, and she will return to London for studies. In this case,i have a few questions, very appreciate with any of your experts advise:

1) Does company still need to proceed EP Cancellation / allow the EP expired "naturally"?
2) If question No.1 is "yes to proceed cancellation"; what will be the fees for EP cancellation?
3) How long does the cancellation will take from the day I visit the immigration HQ?
4) Do I need to bring any tax clearance letter upon visiting or Immigration HQ will have the access to identify? 

Thanks

1. It can expire naturally
2. n/a
3. n/a
4. Tax clearance should be started immediately as it needs to be done anyway.

Hi Gravitas,

I emailed to ESD help desk today, I did explain the whole story to them. But they replied me with a checklist for cancellation. It seems like "expire naturally" is not allowed.