Three day easement for FPS to continue
HMRC have confirmed they are continuing the three day easement for filing of Full Payment Submissions that was introduced in 2015. Employers are required to file their PAYE information to HMRC on or before each payment date, which is the statutory filing date, unless the circumstances set out in the 'sending an FPS after payday guidance' are met. The three day easement is not an extension to the statutory filing date. No late filing penalties will be charged for late filing up to three days after the statutory filing date.
Employers can get a penalty in the following circumstances:
- The Full Payment Submission was late
- Failure to send:
- Expected number of FPS
- An Employer Payment Summary when there were no payments made to any employees in a tax month
HMRC had advised they will not charge a penalty if:
- The FPS is late but all reported payments on the FPS are within the three day period of the employees’ pay date. However, employers who consistently are filing their returns for up to three days after the payment date may be contacted by HMRC or considered for a penalty.
- The employer is a new employer and the first FPS is sent within thirty days of paying an employee
- It is the first time the employer has failed to send an RTI on time in the tax year (does not apply to employers with an annual scheme)