At the end of the tax year, you must submit a "Final Submission of the Tax Year (FSY)" to HMRC. This could be done either by submitting a Final Full Payment Submission (Final FPS) or by submitting a Final Employer Payment Summary (Final EPS).
FSY via FPS (Final FPS):
Final FPS submissions should be submitted to HMRC on or before your last pay date of the tax year which is 5 April. If you are late with your Final FPS submission you have time, until the 19th April to get it submitted. You will have to indicate "Yes" in the "Final Submission for Year" field in Final FPS spreadsheet.
After this, for any further employee PAYE changes , you can still send FPS by giving the year-to-date figures . Alternatively, you can use an EYU (Earlier Year Update) to correct your payroll data, by giving the difference between your last reported and the final figures for the tax year.
FSY via EPS (Final EPS):
Final EPS submissions should be submitted to HMRC by 19th April. HMRC will still accept a Final EPS after the 19th but you may incur late filing penalties.
You will have to indicate "Yes" in the "Final Submission for Year" field in the Final EPS spreadsheet.
For more details on submitting the Final Submission of the Tax Year to HMRC click here
Certificate: Once you have completed the FSY successfully you will be issued with a certificate with all the HMRC acceptance details in it. This certificate can be printed from the reports section any time.
Select one of the options below to continue >