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