I wants to close the business. how do i send the last FPS

Hi mcshop, thanks for your post - are you using the Standard or the Advanced version of QuickBooks Online Payroll? 

I'm not sure but I think I have the standard version

standard

Thanks mcshop, the option to submit a final payroll isn't available in the standard version; instead, you can use HMRC's Basic PAYE Tools to complete this after running the final period QB. After this, you can export the payroll data and cancel the payroll subscription:

1. Go to the Gear icon.
2. Select Account and settings.
3. Go to the Billing & Subscription menu.
4. In the Payroll section, select Cancel.
5. Fill out the online cancellation form to complete the process.