Summary
Description
The FPS is the submission you must make to HMRC each time you pay your employees. It contains:
- Starter and leaver information
- Employee information such as name, address, NI number and tax code
- Employee payment and deduction information
- Tax, NI and student loan contributions
- Year to date information
Before you can send the first FPS in a new company, you need to enter your e-Submission settings.
Resolution
When to submit FPS
NOTE: If you submit the FPS late, you must enter the reason before you continue. Find out more about What date to use when processing under RTI >Before you submit the FPS
Before you submit the FPS you need to complete the following simple steps. Don't worry, we have helpful guides for you to use for each steps:- Add any new starters that've joined your company since the last FPS. You can use our How do I add a new employee? guide to do this
- Change an employee's status to on hold if they aren't being paid in this period
- Process your payroll and update the pay period as normal
- Mark any employees as a leaver. You can use our Process a leaver guide to do this
Submit the FPS
Now you've completed the steps above, you're ready to submit the FPS. Take a look at our handy guide where we take you through the steps to Submit the FPS to HMRC successfully!
Made a mistake?
Don't worry if you've submitted incorrect information to HMRC, you can Submit a full payment submission adjustment after you've made your corrections.
Check your FPS submissions
It's important that you view and reconcile the figures that you send HMRC in your full payment submission (FPS) and employer payment summary (EPS) each period.
You can easily reconcile your HMRC values using the FPS viewer and reconciliation reports, so you can be confident about what you submit each period.
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