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EOY Final submissions for the tax year

Vandana Surani
Updated
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This guide will show you how to create the end of year final submissions for the tax year. 
 

Contents

Overview

On the final FPS and/or EPS (Full Payment Submissions/Employer Payment Summary) for the tax year it must be indicated that these are the “final submissions for the tax year”.

Note:  Final FPS or EPS submissions must be made for the tax year even if there have been no deductions of PAYE tax or NICs from your employees in the final pay period.
  • The final submission must cover the whole PAYE scheme.
  • If your PAYE scheme includes more than one payroll, for example for weekly and monthly payrolls, you must ensure that the FPS for the last payments on the other payrolls have been successfully submitted before you indicate that you are making the final submission.
  • If the timing of submission of multiple FPS is unclear then after all your FPS have been successfully submitted you can use final EPS to report the 'final submission for the tax year' indicator.

  • If you have submitted your final FPS, and where appropriate an EPS for the tax year, but haven't indicated that this is your 'Final submission for the tax year', you must submit an EPS indicating that it's your 'Final submission for the tax year'. You do not need to send another final FPS - just a final EPS is required.

     

Final FPS Submission for the tax year

  • If there is nothing for you to report on an EPS return then you have to make sure you mark your last FPS submission as final for the tax year.

  • When creating your final FPS you should tick the Final submission for tax year check box.      

  • Click Next on this screen and then click Finish on the subsequent screen to start creating the file.
  • If you send more than one FPS for the same PAYE, for example for weekly and monthly employees, include the end-of-year information in the last FPS or EPS for the year, regardless of which payroll or employees it relates to.

  • If you have not made a payment to any of your employees in the final pay period for the tax year then you are not required to submit an FPS. Instead you must submit an EPS indicating the following:

    • 'No Payment For Period' or 'Period of inactivity'
    • 'Final Submission for the tax year'

     

Final EPS Submission for the tax year

  • When creating your final EPS you should tick the Final submission for tax year check box

  • Click Next on this screen.

  • Autopopulate and check any recovered/compensation amounts during the tax year.

  
Note:  If you have not paid any of your employees in the final pay period of the tax year then you cannot submit a final FPS. Instead you should submit a final EPS, by 19 April following the end of the tax year, indicating No Payment for Period or Period of Inactivity.


 

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