FPS three day easement continues

30 July 2019

HMRC has confirmed that the easement introduced in 2015 for when your FPS is late but all reported payments on the FPS are within 3 days of your employees’ payday, will continue.

 

Details are below and can be found within the guidance What happens if you do not report payroll information on time.

 

When penalties are charged

 

You can get a penalty if:

 

  • your Full Payment Submission (FPS) was late

  • you did not send:

    • the expected number of FPSs

    • an Employer Payment Summary (EPS) when you did not pay any employees in a tax month

 

HMRC will not charge a penalty if:

 

  • Your FPS is late but all reported payments on the FPS are within 3 days of your employees’ payday, however, employers who regularly file after the payment date but within 3 days may be contacted or considered for a penalty

  • You’re a new employer and you sent your first FPS within 30 days of paying an employee

  • It’s your first failure in the tax year to send a report on time (this does not apply to employers who register with HMRC as an annual scheme)

 

 

 

 


More news