About the FPS Adjustment

When you submit an FPS Adjustment, it sends the corrected values for your payroll to HMRC. This ensures they have the latest information for you and your employees, and makes sure the values HMRC are expecting are correct.

The following information makes up the liability on the FPS:

• PAYE + Employer's NIC + Employee's NIC + Student Loan + Postgraduate Loan

Values in the submission

The FPS Adjustment wizard shows the difference in this liability for the current pay period, compared to your original submission. It also includes the latest year to date values for your employees in the background of the submission.

This means that although you only see the values for the most recent period during submission, any prior periods you've amended are included in the submission in the year to dates.

Example

You've had to roll your employee back for months 1-3 to correct some processing. When you submit the FPS Adjustment, the FPS Liability screen will only show the changes in liability for month 3 (the difference between the original values and the new values). 

In the background of your submission, it will include the latest year to date values, which will include the changes for months 1, 2 and 3.

More information

For a step-by-step guide to submitting an FPS adjustment, visit our submit a full payment submission adjustment article.

 NOTE: FPS adjustment liability is different if you changed a National Insurance (NI) category during the tax year. Reconcile the liability adjustment after amending NI category.