A Full Payment Submission (FPS) tells HMRC how much you paid your employees and what deductions you made.
It forms part of Real Time Information (RTI), HMRC’s system for collecting payroll information throughout the year. Your payroll software sends the details directly to HMRC. As a result, HMRC can keep track of employees’ pay, Income Tax and National Insurance.
Read more: Payroll Made Simple
Information in a Full Payment Submission
Your Full Payment Submission brings together the main details of each payroll run.
For instance, it covers:
- Employees’ names
- Payment dates
- Earnings
- Tax deductions
- National Insurance details
- Relevant student loan deductions
- Year-to-date totals
Additionally, you may need to report new starters, employees leaving and certain changes to their circumstances. Moreover, you must include everyone you pay through your PAYE payroll, even employees with low earnings.
Accurate information matters because mistakes can affect your PAYE bill and your employees’ tax records.
When You Need to Send a Full Payment Submission
You normally need to send a Full Payment Submission on or before the date you pay your employees.
If your team receives wages every Friday, you should report these payments by Friday. This deadline still applies when you pay your PAYE bill to HMRC quarterly.
If a bank holiday changes when you transfer wages, use the usual payday in your report.
You can submit early if you already know the correct figures. However, you may need to correct your report if anything changes before payday.
If You Have No Payments to Mate
You do not need a Full Payment Submission for a tax month when you pay no employees. Instead, send an Employer Payment Summary (EPS) to tell HMRC that no payments took place.
You must send this by the 19th following the relevant tax month. An EPS also helps you report certain reductions to your PAYE bill.
How to Submit a Full Payment Submission
Most employers can complete the process through their payroll software.
| Step | Process |
|---|---|
| Set up payroll | Register as an employer and enter your PAYE references into your software |
| Check employee details | Review names, tax codes, National Insurance information and starter or leaving dates |
| Calculate pay | Enter wages, bonuses and other relevant payments, then check deductions |
| Review the payday | Make sure your report shows the correct payment date |
| Send the Full Payment Submission | Submit the report through your payroll software on or before payday |
| Check the result | Review the submission response and address any errors |
With a consistent routine, each payday becomes easier to manage.
If You Submit Late
A late Full Payment Submission can lead to an HMRC warning or a financial penalty. For businesses with 1 to 9 employees, the standard monthly late-filling penalty is £100. Larger employers face higher amounts.
However, HMRC recognises certain exemptions. If one applies, enter the correct late-reporting reason when you submit your FPS.
If you miss a deadline, send your report as soon as possible. Do not ignore an HMRC notice.
If You Make a Mistake
For mistakes involving pay or deductions, during the current tax year, update your next Full Payment Submission with the correct year-to-end totals. Alternatively, you can send an additional FPS before your next regular report.
Different rules apply to some errors, including incorrect payment dates.
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This article is for general informational purposes only and does not constitute legal or financial advice. While we aim to keep our content up to date and accurate, UK tax laws and regulations are subject to change. Please speak to an accountant or tax professional for advice tailored to your individual circumstances. Pi Accountancy accepts no responsibility for any issues arising from reliance on the information provided.