How do you submit a FPS to HMRC?

Every employer operating a PAYE payroll in the UK has ongoing reporting obligations to HMRC. One of the most important, and most time-sensitive, is the FPS.

An FPS is not just another payroll form. It’s the mechanism that ensures HMRC receives real-time payroll data every time you pay your employees. Getting it right matters for tax accuracy, National Insurance records, and compliance, and getting it wrong can quickly lead to penalties.

What is a FPS?

A Full Payment Submission is a report that employers send to HMRC every time they pay an employee.

It forms part of the UK’s RTI (Real Time Information) payroll system, which requires employers to report payroll data as payments happen, rather than retrospectively.

An FPS tells HMRC:

• Who you paid

• How much you paid them

• What deductions were made

• When the payment was made

This information feeds directly into income tax records, National Insurance contributions, student loan repayments, and statutory entitlement tracking.

What information must be included in an FPS?

A FPS combines employer data, employee details, and payroll calculations into a single report.

Employer information

• Employer PAYE reference

• Accounts Office reference

• HMRC office number

• Tax year and payroll period

• Business identifiers (where applicable)

Employee information

• Full name and address

• National Insurance number

• Date of birth and gender

• Payroll ID

• Employment start or leaving dates (if relevant)

Pay and deduction details

• Gross and taxable pay

• Income tax deducted

• NICs

• Student loan or postgraduate loan deductions

• Statutory payments (SSP, SMP, etc.)

• Pay frequency and payment date

Accuracy matters here: HMRC uses FPS data to calculate individual tax liabilities and entitlement records.

How do employers submit an FPS?

Most employers submit FPS reports using payroll software.

The typical process is:

1. Enter or update employee payroll information

2. Run payroll calculations

3. Generate and submit the FPS electronically to HMRC

4. Receive confirmation of successful submission
   

Using a payroll solution reduces the risk of incorrect calculations, missing data, or late reporting, especially as payroll becomes more complex with hybrid working, variable pay, and statutory changes.

When should a FPS be sent?

Employers must submit the FPS on or before the employee’s actual payday.

Even if:

• Employees are paid early due to a bank holiday

• Payroll is processed in advance

…the FPS should still reflect the contractual payday, not the processing date.

Submitting too early can also cause issues if:

• An employee leaves

• A tax code changes

• Pay details are amended

Timing accuracy is as important as data accuracy.

What happens if an FPS is submitted late?

HMRC allows late submissions only in specific circumstances, such as:

• Unplanned absence

• System failures

• Serious illness or bereavement

If an FPS is submitted late without a valid reason, employers may face penalties.

Late FPS penalty amounts in 2026

Penalties can accrue interest if unpaid and may trigger increased scrutiny of payroll compliance.

What additional situations require FPS updates?

Employers need to submit or update FPS information when:

• Hiring a new employee (starter details and tax code)

• An employee leaves (final payment and leaving date)

• Submitting the final payroll of the tax year (by 5 April)

• Correcting errors from a previous FPS

Failure to report these changes correctly can affect both employee records and employer compliance history. The HMRC reporting checklist covers all mandatory FPS scenarios and update requirements.

 FPS reporting at a glance

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