Every time you run payroll, you need to send an FPS (Full Payment Submission) to HMRC that shows all employee payments and deductions.
What’s an FPS?
As a PAYE employer, you report real-time information (RTI) to HMRC, including all employee payments and deductions like taxes and National Insurance contributions (NICs). HMRC uses the FPS to calculate how much PAYE and NIC liability is due from your business each tax month.
So every payroll, we’ll create an FPS that includes the following information:
Your employer registration, such as PAYE reference and Accounts Office reference
Employee details, like their name, address, National Insurance number (NINO), birth date and gender
Employment details for each employee, like their starter or leaver information, or if they’re a company director
Year-to-date totals for each employee, including NICs, statutory pay, student loans and pensions
Payroll information for the period, such as the pay date, pay period, gross and net pay and any statutory pay
FPS is due to HMRC on or before the pay date, so we recommend you submit it immediately after you create your payroll. QuickBooks makes it super easy. Here’s how.
Select Submit FPS. Wait a few moments to find out the final filing status, as below:
Pending We submitted the FPS and are waiting for a response from HMRC. This status appears for just a few moments--we’ll let you know if it is accepted or rejected on the confirmation page.
Accepted We submitted the FPS, and HMRC accepted the filing.
Rejected We submitted the FPS, but it was rejected by HMRC. A common reason is a problem with the Government Gateway credentials-- you may not have activated the credentials yet or entered the ID and password incorrectly.
Go to Taxes > Payroll Tax at any time to see details about your current FPS and any other filings.