FPS late reasons

Solution Properties

Solution ID:

222001000101714

Last Modified Date:

Fri Nov 24 06:46:25 UTC 2023

Taxonomy Path:

Case category//How do I...

Author:

[email protected]

FPS late reasons

Description

It’s important that you submit your full payment submission (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. If it's submitted after the payroll date, payroll asks you for a Late Reason.

Cause

Resolution

Sometimes a late submission is necessary. If you submit your FPS after the deadline, you’ll see a list of reasons to choose from. Choosing the right reason lets HMRC know why your submission is late.

Late reporting reason code	Description of why the payment is reported late
A	Notional payment: Payment to expat by 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 at the HMRC website.

Read their article What happens if you dont report payroll information on (opens in new tab).

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