Skip to main content

This is a new service – your feedback will help us to improve it.

Please see below, we have produced these FAQs to help you with any issues you may come across

Q. What is an employee’ certificate of earnings?

A. This is called a P60 and is the certificate to showing earnings and deductions. You must provide a P60 to all employees employed at 5 April – by 31 May.

More information can be found here: Give employees a P60

Q. I’ve paid all my staff what do I need to do at the End of Year?

A. You should send your final Full Payment Submission (FPS) on or before your employees’ last payday of the tax year (which ends on 5 April). Put ‘Yes’ in the ‘Final submission for year’ field in your payroll software.

More information can be found here: Send your final payroll report

Q. I didn’t pay my staff for the final pay period of the year.

A. You should send your final report in an Employment Payment Summary (EPS) instead of an FPS where any of the following apply:
  • you forgot to put ‘Yes’ in the ‘Final submission for year’ field in your last FPS
  • you did not pay anyone in the final pay period of the tax year
  • you sent your final FPS early and you did not pay anyone for one or more full tax months in the last tax year

Q. I need to make a correction and it’s now after 19 April - what do I do?

A. If you don’t do this by 19 April then you will need to send an Early Year Update (EYU). Give the difference between your last report and the final figures for the tax year. Don’t give the year-to-date figures.

If your software can’t send an EYU then you can use HMRC’s Basic PAYE Tools: Send your final payroll report

Q. I pay myself annually and would like to apply to be an annual scheme.

A. You can apply for annual PAYE scheme and you can state the tax month the payment will be made. If you have an annual PAYE scheme
there will be no requirement to submit EPS for the tax months where a payment won’t be made.

Q. Reporting payroll information late on FPS

A. If you’re unable to report your payroll information on time, have you considered using a late reporting reason? You should use a late
reporting reason in your FPS to let HMRC know you’re reporting an individual payroll late. You should claim a late reporting reason for
each payment reported late in the FPS.

Late Reporting Reason

Q. Does HMRC tell you when a submission was successful or not?

A. Whenever you make an electronic submission to HMRC either using Basic PAYE Tools or using commercial software, then you should receive confirmation as to whether the submission was received successfully or not. However, when you receive an electronic message from HMRC saying we have successfully received your submission it does not necessarily mean it was correct or on time – it is just an acknowledgement of receipt

Q. I have tried to send my return but I keep getting an error message telling me my return has failed.

A. You will have received an error message telling you why the submission has failed. You need to read the message and make any necessary corrections – then resubmit your return. If you are using a commercial software package you may need to speak to your software provider.

Q. I’m having a problem logging into PAYE Online.

A. You should contact our Online Services Helpdesk if you’re having problems logging into PAYE Online.

Technical support with HMRC online services

Q. If I send my return late will I be charged a penalty?

A. You can get a penalty if:

  • your Full Payment Submission (FPS) was late
  • you didn’t send the expected number of FPSs
  • you didn’t send an Employer Payment Summary (EPS) when you didn’t pay any employees in a tax month

HMRC won’t charge a penalty if:

  • your FPS is late but all reported payments on the FPS are within 3 days of your employees’ payday (this applies from 6 March 2015 to 5 April 2019)
  • you’re a new employer and you sent your first FPS within 30 days of paying an employee
  • it’s your first failure in the tax year to send a report on time (this doesn’t apply to employers who register with HMRC as an annual scheme)

Q. Can I submit my EPS during the tax month rather than waiting to submit between 5th & 19th month?

A. Yes – you can submit your EPS anytime during the month

Q. I haven’t had notification about a new tax code for my employees – shall I use the old one?

A. You should look at the P9X on GOV.UK website for instructions on how to up-rate tax codes. P9X: Tax codes

Q. I have sent my final FPS but I didn’t indicate that it was my Final submission for the tax year – what shall I do?

A. If you have sent all your PAYE information, then please send an EPS as soon as possible indicating it’s your ‘Final’ submission.