Submit an FPS to HMRC in QuickBooks Online Standard Payroll

• An FPS is due to HMRC on or before your employees' pay date, so we recommend you submit it immediately after you run payroll.
• As a PAYE (Pay As You Earn) employer, you must report Real Time Information to HMRC, including all employee payments and deductions like taxes and National Insurance contributions (NIC).
• HMRC uses the FPS to calculate how much PAYE and NIC liability is due from your business each tax month.

Every time you run payroll, we’ll create an FPS that includes:

• Your employer registration, such as PAYE reference and Accounts Office reference.
• Employee details, like their name, address, National Insurance number, 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 NIC, statutory pay, student loans and pensions.
• Payroll information for the period, like the pay date, pay period, gross and net pay, pension information and any statutory pay.

• Accepted: HMRC accepts the FPS filing and the submission is successful.
• Pending: This status appears for just a few moments and means that QuickBooks is waiting for a response from HMRC. We’ll let you know if HMRC accepts or rejects the submission on the confirmation page.
• Rejected: HMRC rejects the FPS which means that the submission is unsuccessful. There are a few reasons why this may happen:
  • You may be using the wrong Government Gateway user ID and password
  • Double check that your PAYE and Accounts Office reference are correct and you're not using MTD or other credentials
  • Check the details of your current FPS and any other filings. You can do this by going to Taxes and then Payroll Tax.

If you need to reproduce a deleted FPS, simply rollback and rerun the pay run to create a new FPS. 

If HMRC asks for an FPS for the previous tax year, you’ll need to rollback the pay run to the previous tax year. Make sure you keep note of all the payment details before you do this, as you'll need this information to recreate them later.

If you have multiple pay schedules, you’ll need to roll them all back so that they are all in the same tax year. Once you have rolled back, you can then change the payroll and submit the final FPS as a correction to previous submissions.

If your business closes over the holidays, you may want to pay your employees early, especially if you can’t afford to lose any time. You’ll need to enter the usual date that you pay your employees. 

When running payroll, leave the regular pay date so it shows on the FPS submission. This will protect your employee’s eligibility for Universal Credit because an early payment may affect entitlements. 

Here's how you can fix common payroll issues and error codes.