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.
To submit FPS to HMRC
- In QuickBooks, run payroll.
- After you approve your payroll, you’ll be prompted to make a submission to HMRC. Select Submit FPS to HMRC.
- If you haven’t already saved your HMRC credentials do this:
- Enter your Gateway ID and password.
- If prompted, select a late reason for this FPS.
- Select Submit FPS. Wait a few moments to find out the final filing status.
- 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 Company Cog> Employer Settings> Real Time Information at any time to see details about your current FPS and any other filings.
Viewing previous submissions
If you need to view a previous submission, go to Company Cog> Employer Settings> Real Time Information select the tax period you need and select View Log.
The request file will show you via HTML format what has been sent to HMRC. The response file is HMRC's acknowledgement that the file was sent.