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.