The former One Direction singer tragically died aged 31 after he plunged from a third-floor hotel balcony in Buenos Aires, Argentina, on October 16, 2024, and a toxicology report revealed that Payne had traces of alcohol, cocaine and a prescription antidepressant in his system.
Now, his bandmate Tomlinson, 33, has spoken about Payne's death for the first time in a newspaper interview.
Tomlinson told The Independent: "I naively thought that, at this point, I'd unfortunately be a little bit more well-versed with grief than other people my age."
In December 2016, Tomlinson lost his mum, Joanna Deakin, to an aggressive form of leukaemia - a type of blood cancer - at the age of 43.
In March 2019, his sister Felicite died from an accidental cocaine, an anxiety drug and painkillers overdose at the age of 18.
Tomlinson added: "I thought that might mean something, but it didn't at all."
Speaking about Payne's death, the One Thing hitmaker continued: "It's something I'll never really accept. I don't think."
One Direction - formed of Tomlinson, Payne, Harry Styles, 31, Zayn Malik, 32, and 32-year-old Niall Horan - enjoyed global success after the pop group was formed on the UK's The X Factor in 2010.
And Tomlinson said Payne was the "most vital" member of the band - which went on an indefinite hiatus in 2016, following the departure of Malik in 2015 - because the late star was already a seasoned performer.
Tomlinson explained: "He'd already played at half time (at Molineux, at a Wolverhampton Wanderers game), we'd done s***** school shows."
He added: "In between him playing that role and also doing a huge chunk of the songwriting ... it's not even up for debate."
And Tomlinson has many fond memories of Payne - who started dating Cheryl Tweedy, 42, in 2015, five years after they met when she was a judge on The X Factor in 2010, and later welcomed their eight-year-old son Bear into the world in 2017.
Tomlinson shared: "Liam would always entertain me. If I was bored and wanted to have a laugh, he would play that role. (Payne was Tomlinson's guest judge on The X Factor in 2018.)
"This is in no way a comment aimed at the other boys – but I know if it was me, I would have struggled with that idea.
"There (would have been) a feeling of inferiority there, because you're the guest. But any opportunity Liam got like that, he was always, always there for me.
"Even if he might have been struggling, he put himself second and still turned up. Those moments are really testament to the truth of who he was as a person."