TBH it wouldn't matter whether he had played or not, as he is in the top 25 earners, so counts automatically.
Quote Section 3.1.1 of the Salary Cap Rules (Page 268 of the Super League Salary Cap Regulations Guide)
A club's "Players" are:
(a) the 25 Players registered with the club who have the highest Salary Cap values at the time in question, whether or not they have played for the club in a Salary Cap Relevant Match in the Salary Cap Year to that date; and
(b) all other Players at the club who play in a Salary Cap Relevant Match save that Players who: (A) would be age eligible to play at under 21 level in the relevant season (i.e. under 21 on the 31 August preceding the applicable season); and (B) whose Salary Cap value would be £20,000 or less, shall not be caught under this paragraph (for the avoidance of doubt Players who meet these requirements but fall within (a) do count towards a club's aggregate liability). '"
However, we may only need to declare the wages actually paid to FPN, meaning that if we have released him with no further payment, we should only need to declare the amount paid this year to date (I think) - The declaration of the whole year's wages was to stop players being registered/de-registered or moving to a coaching capacity to get them off the SC.
Additionally, even if we did have to declare a year's worth of wages (which I doubt), we can ask to go over the cap under section 3.1.1 (d), which states
Quote A club may seek prior dispensation in writing to the HDPGS to exceed the Aggregate Liability by a specified. In making a decision, the HDPGS will act reasonably, taking into account one or more of the following factors:
(i) the club's Players being unavailable through injury, absence and/or termination.
....
....'"
So to my mind, either we only need to declare the value of actual payments made to FPN (1.5 months out of 12), or we declare the lot, but request dispensation to go over the cap by 10.5/12 months, due to the player leaving.
(If anyone's interested/sad enough and can interpret the rules better than I can, take a look at [urlhttp://www.rugby-league.com/operational-rules-2018/#p=265[/url)