Did you forget to post a Full Payment Submission for a previous period?

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.

  • my month 4 and month 5 did not go through so 4,5 & 6 went through in month 6 - year to date is correct but I have an employee on benefits (Universal Credit) and they have stopped all her money as it looks as though she earned 3 times her salary in month 6. HMRC adice was to reatore and re-submit which I did and that corected m4 but still put 5&6 into 6!! I restored anda re-submitted again for m5 and m6 on Oct 17th but these submissions don't semto have gone through although they are showing correctly in the log - HMRC suggestion is to restore and re-submit again - any suggestions??