Forgetting to send a Full Payment Submission (FPS)
The Full Payment Submission (FPS) contains:
Starter and leaver information
Employee information such as name, address, NI number and tax code
Payment and deduction information, tax, NI and student loan contributions.
If you forgot to submit an FPS for the previous pay period, and have sent the subsequent FPS, you don't have to make any adjustments. It is not possible to submit an FPS for the missing period. However, the subsequent FPS contains the correct year to date (YTD) information required by HMRC, and includes the figures for the previous period that was missed.
However, as the HMRC state that the FPS must be made on or before the date the employee receives their pay. They may issue penalties for late submissions.
