Send your final payroll report
Send your final Full Payment Submission (FPS) on or before your employees’ last payday of the tax year (which ends on 5 April).
Put ‘Yes’ in the ‘Final submission for year’ field (if available) in your payroll software.
If you run more than one payroll under the same PAYE scheme reference (for example for employees you pay weekly and monthly), include the end-of-year information in your last report.
You need to send extra forms if you claimed a National Insurance holiday for new employers.
When to send an Employer Payment Summary (EPS)
You should send your final report in an EPS instead of an FPS if any of the following apply:
- you forgot to put ‘Yes’ in the ‘Final submission for year’ field in your last FPS
- your software does not have a ‘Final Submission for year’ field on the FPS
- you did not pay anyone in the final pay period of the tax year
- you sent your final FPS early and you did not pay anyone for one or more full tax months in the last tax year
If you’re late sending your final report
You can send an FPS before 20 April.
From 20 April you can send an FPS to correct your 2018 to 2019 tax year payroll data by giving the year-to-date figures. If your software cannot send an FPS after 19 April, send an Earlier Year Update (EYU) and give the difference between your last report and the final figures for the tax year. Do not give the year-to-date figures.
If your payroll software cannot send an EYU, you can use HMRC’s Basic PAYE Tools.
‘Week 53’ payments
If you pay your employees weekly, fortnightly or every 4 weeks, you might need to make a ‘week 53’ payment in your final FPS of the year.
Your payroll software will work out ‘week 53’ payments for you.
In the ‘Tax week number’ field of your FPS, put:
- ‘53’ if you pay your employees weekly
- ‘54’ if you pay them fortnightly
- ‘56’ if you pay them every 4 weeks
HMRC will send a P800 form to any employees who owe tax following a ‘week 53’ payment.
If you make a mistake
If you find a mistake in your final FPS of the year, what you need to do depends on the type of mistake and when you find it.
|When||What to do|
|Wrong payments or deductions||By 19 April||Send an additional FPS with corrected year-to-date figures, and enter ‘0’ in ‘Pay in this period’|
|Wrong payments or deductions||After 19 April||Send an EYU showing the difference between the amounts on the wrong FPS and the correct year-to-date amounts - do not give the year-to-date amounts|
|Wrong payment date||By 5 April||Send an additional FPS with the correct payment date - put ‘0’ in ‘Pay in this period’ and give the year-to-date figures|