HMRC Submission Deadlines

Article ID: 2025150       Last updated: 13 February 2015

HMRC introduced in-year penalities for failing to send PAYE Full Payment Submissions (FPS's) and Employer Payment Summaries (EPS's) on time from 6 October 2014.

From this date, you should ensure that all submissions are made on time to avoid late filing penalties.

HMRC has published a guide to help employers avoid penalties.

We recommend all payroll users view HMRC's submission information pages at the following links:

   •  Full Payment Submission (FPS) Deadlines

   •  Employer Payment Summary (EPS) Deadlines

   •  What happens if you don't report payroll information on time

   •  Sending a Full Payment Submission after payday (late submissions)

Query words: FPS, EPS, late, penalty, penalties, submission, submit