FPS late filing relaxation ends 5 April 2016

14 March 2016

A reminder that the 3 day relaxation for late filing of Full Payment Submissions (FPS) is ending on 5 April 2016.

Guidance on GOV.UK has been updated to reflect the change:

“HMRC won’t charge a penalty if:

  • your FPS is late but all reported payments on the FPS are within 3 days of your employees’ payday (this applies from 6 March 2015 to 5 April 2016)”

So any late filing from 6 April 2016 will result in a penalty from HMRC.

Full details can be found on GOV.UK - What happens if you don't report payroll information on time.