If you send a late Full Payment Submission (FPS) without a valid reason, you may get:
- an online penalty warning message for the first late FPS you send each month
- a penalty for reporting late
When you can send a late FPS report
In certain situations you can send a Full Payment Submission (FPS) after you pay your employee.
|Situation||When to report|
|Your employee doesn’t give you a P45 and is either paid less than £112 a week or has worked with you for less than a week||Within 7 days of paying your employee|
|Your employees’ payday is on a non-banking day, eg weekend or bank holiday||On the next banking day - but enter the regular payment date in the ‘payment date’ field and select ‘Late payment reason’ code G|
|You make an ad hoc payment outside of your regular payroll, eg you’re told after you’ve sent your FPS about a new starter or a missed overtime payment. (Payments made regularly outside your normal payroll run aren’t ad hoc)||In your next regular FPS or an additional FPS|
|You pay your employee an expense or benefit where you must pay National Insurance, but not Income Tax, through payroll. This depends on the benefit.||Within 14 days of the end of the tax month|
|You can’t calculate or report your employee’s pay in advance because it’s based on their work on the day, eg harvest workers paid based on how much they pick||Within 7 days of paying your employee|
|You make certain non-cash payments to your employee||As soon as possible within 14 days of the end of the tax month, or when you deduct tax and National Insurance (if earlier). For complex situations (eg when exercising share options) contact HMRC|
Put the reason for reporting after payday on your FPS for each late payment. If you don’t, or if HMRC disagrees with the reason or you don’t send an FPS, they may send you an online penalty warning message and a penalty.
Viewing late FPS reports in your HMRC online account
If you send an FPS in the same tax month as you paid your employees, you can view the report in your HMRC online account from the 12th of the next tax month.
This is different if you send an FPS in the tax month after payday.
|Late FPS sent (in tax month after payday)||HMRC online account updated|
|Between 6th and 11th||By the 14th|
|Between 12th and 19th||Within 2 days|
|On or after the 20th - and you didn’t send a FPS the previous tax month||Within 2 days|
|On or after the 20th - and you sent a FPS the previous tax month||By the 12th of the next tax month|