Summary
Description
At the end of each tax year, HMRC requires you to send them a submission that includes a 'final submission' indicator.
This informs HMRC that you've processed all payments, and submitted any liability on the full payment submission (FPS), and/or employer payment summary (EPS) submissions.
Your software includes the 'final submission' indicator on your year end submission, when you process your payroll year end.
Find out below how to confirm which submission includes the final submission indicator.
Your final FPS and/or EPS submissions
You need to process and submit the FPS for your final pay period of the tax year as normal.
If you send an EPS, for example to recover statutory parental payments, this isn't your final submission of the tax year.
If you check the summary during this submission, the Final Submission for Year field displays No. Check the image below for an example of how this looks:
Once you've submitted the FPS, and if required, EPS for the 2024/2025 tax year, you can continue to the payroll year end process.
The year end submission
The Internet Submission in the payroll year end process includes the final submission of the tax year indicator.
This tells HMRC that there are no further submissions for the tax year so they can finalise their records for you and your employees.
If you check the summary during this submission, the Final Submission for Year field displays Yes. Check the image below for an example of how this looks:
The deadline for you to submit your year end submission is Saturday 19 April 2025.
If you'd like further help with year end, visit the Payroll Year End 2025 Hub.