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The SIMS dynamic link imports leaving dates for any leavers. It does not delete leavers from SCO - this gives you the opportunity to chase any debts or clear balances. 
You must be licensed for the Dynamic Link to SIMS (this requires use of the locally installed version of SIMS) .  You will and you need to follow the process below.
You must clear any balances (debts or credits) for dinners or extended day clubs to be able to delete a pupil.