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.

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. *

    For Weekly, 2-Weekly & 4-Weekly frequencies, enter Tax Week No. For Monthly, Quarterly, Bi-annual & Annual frequencies, enter Tax Month No.
    For Weekly, 2-Weekly & 4-Weekly frequencies, enter Tax Week No. For Monthly, Quarterly, Bi-annual & Annual frequencies, enter 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