The Year to Date (YTD) Full Payment Submission (FPS) can be used to report revised year-to-date payment data after the 19th April. Late reporting reason: Late Reporting Reason H should be used on all YTD FPS submissions which correct earlier payroll data.
The Payment Date that shoud be shown: Ensure that you include the latest payroll information. I.e. payment date, monetary values; leaving date etc. As the FPS will be an adjustment to the pay in that tax year the payment date should be equal to, or later than, the last payment date reported in that year to ensure that the records are updated correctly.
For example: a) An individual is in employment all year and the final FPS for the year is submitted on 30 March , with a payment date of 30 March
b) It is then identified in June that an error occurred in their Month 11 FPS. The FPS should include the final pay date of 30 March (as the latest pay date in that tax year) and amended monetary values
Erroneous or generic dates such as 5 April should not be manufactured as this could cause further issues with the integrity of the data on the individual record.
1 Employee Name : Robert Redford
2 Works No. : 0001
3 NI Number : NR123456A
Last E-Filed FPS 2022-23
Year-to-Date FPS 2022-23
(Enter the revised figures)
Pay Frequency *
Payment Date *
Late PAYE Reporting Reason *
Tax Week No. / Tax Month No. *
Number of earnings period(s) *
Number of Normal Hours Worked *
Tax Code *
Non-Cumulative ?
Tax Regime
Taxable Pay To Date *
Tax deducted or refunded To Date *
Taxable Pay in pay period *
Tax Deducted or refunded in pay period *
Occupational Pension Indicator ?
Director's NIC & method of calculation
Tax Week No. of appointment of Director
Employee's Start Date
Start Declaration
Student Loan Start Indicator
Student Loan Plan Type
Postgraduate Loan Start Indicator
Employee Seconded to work in UK - Type (A, B or C) ?
If Employee, is a European Economic Area or Commonwealth citizen ?
If Employee is under EPM 6 (modified) scheme ?
Occupational Pension for recently Bereaved Spouse or Partner ?
Annual amount of Occupational pension
Last E-Filed FPS 2022-23
Year-to-Date FPS 2022-23
(Enter the revised figures)
Works Number / Payroll ID
Works Number / Payroll ID Change Indicator
Old Works Number / Old Payroll ID
Last E-Filed FPS 2022-23
Year-to-Date FPS 2022-23
(Enter the revised figures)
Employee Leaving Date
Last E-Filed FPS 2022-23
Year-to-Date FPS 2022-23
(Enter the revised figures)
Taxable Pay in pay period
Payments not subject to tax or NICs in pay period
Deductions from Net Pay in pay period
Pay after Statutory Deductions
Benefits value taxed via payroll in pay period
Total real-time Class 1A NICs due on Termination Awards or Sporting Testimonials Year to Date
Employee Pension Contributions under net pay arrangements in pay period
Payments subject to Class NICs in pay period
Employee Pension Contributions not under net pay arrangements in pay period
Student Loan Repayments in pay period
Postgraduate Loan Repayments in pay period
On Strike Indicator ?
Last E-Filed FPS 2022-23
Year-to-Date FPS 2022-23
(Enter the revised figures)
Employee Pension Contributions under net pay arrangements Year to Date
Employee Pension Contributions not under net pay arrangements Year to Date
Student Loan repayments to Date
Postgraduate Loan recovered To Date
Benefits value taxed via payroll Year to Date
Flexible drawdown Taxable Payment
Flexible drawdown Non-taxable Payment
Flexible drawdown Non-taxable Payment
Outstanding DR (Disguised Remuneration) Loan Balance Amount
Total real-time Class 1A NICs due on Termination Awards or Sporting Testimonials Year to Date
Last E-Filed FPS 2022-23
Year-to-Date FPS 2022-23
(Enter the revised figures)
Payment to Non-Individual Indicator
Flexibly Accessing Pension Rights
Pension Death Benefit
Serious Ill Health LumpSum Indicator
Last E-Filed FPS 2022-23
Year-to-Date FPS 2022-23
(Enter the revised figures)
NIC Table Letter 1
Gross Earnings for NICs 1 Year to Date
Gross Earnings for NICs 1 in pay period
At LEL 1
LEL to PT 1
PT to UAP 1
UAP to UEL 1
Total of Employer NI Contributions 1 in pay period
Total of Employer NI Contributions 1 Year to Date
Employee NI Contributions 1 in pay period
Employee NI Contributions 1 Year to Date
NIC Table Letter 2
Gross Earnings for NICs 2 Year to Date
Gross Earnings for NICs 2 in pay period
At LEL 2
LEL to PT 2
PT to UAP 2
UAP to UEL 2
Total of Employer NI Contributions 2 in pay period
Total of Employer NI Contributions 2 Year to Date
Employee NI Contributions 2 in pay period
Employee NI Contributions 2 Year to Date
Last E-Filed FPS 2022-23
Year-to-Date FPS 2022-23
(Enter the revised figures)
Trivial Commutation Payment Type 1 (A, B or C) ?
Trivial Commutation Payment Amount 1
Trivial Commutation Payment Type 2 (A,B or C) ?
Trivial Commutation Payment Amount 2
Trivial Commutation Payment Type 3 (A,B or C) ?
Trivial Commutation Payment Amount 3
Flexible drawdown Non-taxable Payment
Flexible drawdown Non-taxable Payment
Outstanding DR (Disguised Remuneration) Loan Balance Amount
Total real-time Class 1A NICs due on Termination Awards or Sporting Testimonials Year to Date
Last E-Filed FPS 2022-23
Year-to-Date FPS 2022-23
(Enter the revised figures)
SMP To Date
SPP To Date
SAP To Date
ShPP To Date
SPBP To Date