Keep it Simple - Guide
HMRC Final Payroll Submission: A Simple Guide for UK Employers
Submitting your final payroll report to HM Revenue and Customs is an important responsibility for UK employers at the end of each tax year. Completing this step correctly ensures employee tax records are accurate and that your business remains compliant with PAYE reporting under the Real Time Information (RTI) system.
What Is a Final Payroll Submission?
A final payroll submission is the last Full Payment Submission (FPS) or Employer Payment Summary (EPS) you send to HMRC for the tax year.
Key points
The UK tax year runs from 6 April to 5 April
Employers must report payroll information every time employees are paid
The final submission confirms:
All employee payments have been reported
PAYE and National Insurance totals are correct
No additional payroll reports will be submitted for that tax year
Important Payroll Deadlines
Employers should remember these key dates:
5 April – End of the UK tax year
19 April – Deadline to pay PAYE owed (22 April if paying electronically)
31 May – Deadline to give employees their P6
06 July – Deadline to report employee expenses and benefits
Missing these deadlines can result in penalties or interest from HMRC.
Steps to Complete Your Final Payroll Submission
Process Your Final Payroll
Run payroll as usual for your last pay period of the tax year.
Submit Your FPS
Send your Full Payment Submission (FPS) on or before the payday.
In your payroll software, ensure you select:
“Final submission for the tax year.”
Submit an EPS (If Required)
You may need to submit an Employer Payment Summary (EPS) if you are claiming:
Statutory Maternity Pay
Statutory Paternity Pay
Statutory Adoption Pay
Parental Bereavement Pay
Employment Allowance
CIS deductions suffered (for limited companies)
Issue P60s to Employees
After the tax year ends, provide a P60 to every employee who was employed on 5 April.
Deadline: 31 May
The P60 summarises the employee’s total pay, tax and National Insurance contributions for the year.
Correcting Payroll Mistakes
If errors occur in payroll reporting, they should be corrected promptly.
Before 5 April: Correct the error in your next FPS submission
After 6 April: Submit an amended FPS for the previous tax year
Correcting errors through RTI ensures employee tax records remain accurate.
Inform HMRC if You Stop Paying Employees
If you stop employing staff or do not plan to make further payments, you must inform HMRC.
Submit an EPS indicating:
You are ceasing as an employer, or
No further payments will be made.
Failing to notify HMRC can trigger automatic late filing penalties.
Common Payroll Mistakes to Avoid
Employers often encounter these year-end issues:
Forgetting to tick “Final submission for the tax year”
Missing the 5 April submission deadline
Incorrect National Insurance calculations
Failing to issue P60s by 31 May
Not submitting an EPS when claiming statutory payments
Using a year-end payroll checklist can help prevent these errors.
Final Thoughts
Submitting your final payroll report to HMRC ensures your business remains compliant and your employees receive accurate tax documentation. With organised payroll records and awareness of key deadlines, employers can complete the process smoothly and prepare for the new tax year with confidence.
If you’re unsure about your submissions or would like tailored advice, we’re here to help. At Satya Accountants, we specialise in guiding businesses through the evolving landscape of UK paye and taxation.
📧 Email us at info@satya.accountants
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