Solution Properties
Solution ID:
200427112259928
Last Modified Date:
Thu Jun 29 14:13:27 UTC 2023
Taxonomy Path:
Case category//How do I...//governmental/legislative compliance
Author:
[email protected]
Full payment submission (FPS) adjustment - The basics
Description

You need to submit an FPS every time that you make a payment to an employee. If you make any changes to the pay period after you submit the FPS, you need to submit an FPS adjustment to let HMRC know.

When you need to submit an FPS adjustment

  • You can make an amendment to an employee's pay after submitting the FPS. For example, you forgot to pay an employee's overtime so reprocessed
  • If you submit the FPS, then find out that an employee has left. Submit the FPS adjustment to notify HMRC of the employee's leave date

When an FPS adjustment isn't possible

  • You've included the employee on a future FPS. You can't submit the FPS adjustment for an earlier period. Simply submit your next FPS as normal and the changes are included
  • You haven't included the employee in an FPS for this period. You can't submit an FPS adjustment before you submit the normal FPS

Submit an FPS adjustment

To let HMRC know of any changes to the original FPS, submit a full payment submission adjustment.