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Mar 2016


Late Filing Relaxation of FPS to end on 5th April 2016

Penalties from HMRC will be issued if any late filing of a Full Payment Submission (FPS) from 6th April 2016 onwards.

Currently there is a 3 day relaxation for filing a late Full Payment Submission which is detailed per the HMRC website GOV.UK https://www.gov.uk/guidance/what-happens-if-you-dont-report-payroll-information-on-time

"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)"

The other circumstances where HMRC will not issue a penalty for late submission of an FPS are when:

• 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)

Posted byDebbie ClarkeinHMRCPayroll SoftwareRTI