Create a dummy FPS to correct the Last FPS Date in your software. This submission won't go to HMRC, allowing you to proceed with the next FPS as usual.
You started processing payroll part-way through the tax year. In this scenario, you can submit a dummy FPS to cover previously submitted periods
Restoring a backup of data and RTI files, taken before the previous FPS submission will result in higher liability on the next FPS. This is because it also includes values from the previous period
If HMRC receive a submission, but the Last FPS Date hasn't been updated
For example, you pay your employees monthly and switched from your old Payroll software to Sage 50 Payroll in tax month four. You process tax months one, two and three instead of entering the year to date (YTD) figures into Sage. In this scenario, set the process date to tax month three, this sends the FPS for all pay periods up to and including tax month three. Then process tax month four as normal and submit the live FPS.
Submit the dummy FPS
NOTE: The dummy FPS, like a normal FPS, includes all employees regardless of which employees you select or have access to.
Watch the video
Follow the steps
Go to Payroll, then click Change Process Date.
Set the Process Date to the date you send the last FPS, select OK.
Click e-Submissions, then e-Submission Settings.
Select Send Dummy FPS then Submit.
Select the I understand that this submission will not be received by HMRC checkbox.
Click Continue, then from the Reason the FPS is late dropdown list, click None.
Select OK, then Continue.
Select Submit.
Check that the details are correct, click Submit, then click Close.
TIP:A correlation ID will be lower case letters if it's a dummy FPS. If you submitted the FPS to HMRC, it will be upper case letters.
NOTE: The dummy FPS, like a normal FPS, includes all employees regardless of which employees you select or have access to. 
TIP: