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Posted Wed, 20 Nov 2024 22:25:39 GMT by GNW
Hi When the first FPS has been sent, do we need to include previous period ( same tax year) leavers and casual/ irregular employees who haven’t been paid this time on all the subsequent FPS? Even though they have no payment. Thank you
Posted Thu, 21 Nov 2024 16:20:24 GMT by HMRC Admin 20 Response
Hi, 
No you would only send FPS for employees that are being paid.
Thank you.

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