Aligning payroll to the correct tax period

08 September 2014

HMRC have issued guidance reminding employers of the need to realign the payment date of a Full Payment Submission (FPS) with the tax month or week if it was reported it incorrectly or if the payday has changed.

The HMRC document says:

When you send a Full Payment Submission (FPS) to HMRC, you need to include the date you paid your employees.

You’ll have to realign the payment date of your FPS with the tax month or week if:

· you’ve changed the day you pay your employees

· you sent an FPS where you used the date you ran payroll (instead of the date you paid your employees)