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Purpose

It may happen that you are not able to submit your FPS data to HMRC on the date when you have originally planned to. This Wiki page provides information on what you can do in this situation.

Overview

The FPS report needs to be submitted to HMRC on or before the pay date. If you experience a technical issue when submitting your RTI files, you should fix the problem as soon as possible and then continue with your file submission.

Penalties

HMRC may impose a penalty; details can be found at https://www.gov.uk/what-happens-if-you-dont-report-payroll-information-on-time 

HMRC will not impose 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)
•             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 doesn’t apply to employers who register with HMRC as an annual scheme or have fewer than 50 employees for the tax year 2014 to 2015)

What can you do?

Review your scenario against the above section as you might not be charged.

In case you will not be able to submit your FPS on time due to system-related issues and your scenario does NOT fall into one of the above categories, it is advisable that you contact HMRC Live Services indicating that you are experiencing technical issues and you will submit it late.
For more information on what rules of avoiding possible penalties apply to your specific scenario in case of technical difficulties, please feel free to contact HMRC Live Services.

Note: In case of a late submission, you will be able to select a ’Late payment reason’ on the selection screen of the FPS report. Please see more information about this on the below website:

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