It’s important that you submit your FPS on time. You must submit the FPS on or before the day you pay your employees. When you complete your pay run, the FPS submits automatically. If processed after your pay date, payroll asks you for a late reason. This is a requirement by HMRC and they generate the options. Choose the most appropriate option form the list. | Late reporting reason code | Description of why the payment is late | | A | Notional payment: Payment to expat by a third party or overseas employer. | | B | Notional payment: Employment related security. | | C | Notional payment: Other. | | D | Payment subject to Class 1 NICs but P11D/P9D for tax. | | E | Micro Employer using temporary 'on or before' relaxation. | | F | Impractical to report work done on the day. | | G | Reasonable excuse. | | H | Correction to earlier submission. | You can find further information about late submissions from HMRC. Read their article 'What happens if you do not report payroll information on time.' at gov.uk. |