Payroll: annual reporting and tasks
Send your final payroll report
Send your final Full Payment Submission (FPS) on or before your employees바카라 사이트™ last payday of the tax year (which ends on 5 April).
Put 바카라 사이트˜Yes바카라 사이트™ in the 바카라 사이트˜Final submission for year바카라 사이트™ field (if available) in your payroll software.
If you run more than one payroll under the same PAYE scheme reference (for example for employees you pay weekly and monthly), include the end-of-year information in your last report.
When to send an Employer Payment Summary (EPS)
You should send your final report in an EPS instead of an FPS if any of the following apply:
- you forgot to put 바카라 사이트˜Yes바카라 사이트™ in the 바카라 사이트˜Final submission for year바카라 사이트™ field in your last FPS
- your software does not have a 바카라 사이트˜Final Submission for year바카라 사이트™ field on the 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
If you바카라 사이트™re late sending your final report
From 20 April you can send an FPS to correct your 2023 to 2024 tax year payroll data by giving the year-to-date figures.
바카라 사이트˜Week 53바카라 사이트™ payments
If you pay your employees weekly, fortnightly or every 4 weeks, you might need to make a 바카라 사이트˜week 53바카라 사이트™ payment in your final FPS of the year.
Your payroll software will work out 바카라 사이트˜week 53바카라 사이트™ payments for you.
In the 바카라 사이트˜Tax week number바카라 사이트™ field of your FPS, put:
- 바카라 사이트˜53바카라 사이트™ if you pay your employees weekly
- 바카라 사이트˜54바카라 사이트™ if you pay them fortnightly
- 바카라 사이트˜56바카라 사이트™ if you pay them every 4 weeks
HMRC will send a P800 form to any employees who owe tax following a 바카라 사이트˜week 53바카라 사이트™ payment.
If you make a mistake
If you find a mistake in your final FPS of the year, what you need to do depends on the type of mistake and when you find it.
| When | What to do | |
|---|---|---|
| Wrong payments or deductions | By 19 April | Send an additional FPS with corrected year-to-date figures, and enter 바카라 사이트˜0바카라 사이트™ in 바카라 사이트˜Pay in this period바카라 사이트™ |
| Wrong payments or deductions | After 19 April | Send an FPS showing the correct year-to-date amounts. |
| Wrong payment date | By 5 April | Send an additional FPS with the correct payment date - put 바카라 사이트˜0바카라 사이트™ in 바카라 사이트˜Pay in this period바카라 사이트™ and give the year-to-date figures |