pay HMRC the balance by the 22nd (or the 19th if paying by post). claim any reduction on what you’ll owe HMRC (for example statutory pay) by sending an Employer Payment Summary ( EPS) by the 19th. view your FPS and how much tax and National Insurance you owe in your HMRC online account from the 12th. In the next tax month (which starts on the 6th), you can: There are special rules for calculating deductions if your employee has more than one job with you. You can split your FPS into batches if it’s easier for you, for example one for employees and one for directors. employee information - only include employees you’ve paid. HMRC has guidance on what to put in each field on an FPS, including: To complete and send the FPS, follow your payroll software’s instructions. HMRC will have sent this to you after you registered as an employer. You’ll need to enter your PAYE reference and Accounts Office reference in your software. There are some expectations when you can send an FPS after payday. You cannot send reports for the new tax year before March. #FPS TO MPS UPDATE#
You can send an FPS before your regular payday, for example if your payroll staff are going on holiday.ĭo not report too early - you’ll need to send a corrected FPS to update HMRC if information changes, for example an employee leaves or changes tax code.
For example, if you pay your employees early because your usual payday falls on a Bank Holiday, you should still enter your regular payday. You must enter the usual date that you pay your employees, even if you pay them earlier or later. Send the FPS on or before your employees’ payday, even if you pay HMRC quarterly instead of monthly. Include everyone you pay, even if they get less than £123 a week.
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