Sending your last 2017/18 Full Payment Submission after 19 April 2018

Article ID: 2025178        Last updated: 20 March 2018


  • The HMRC gateway closes for 2017/18 Full Payment Submissions on 19 April 2018.
  • 2017/18 FPS’s cannot be submitted after 19 April 2018.

If you forgot send your last pay period's FPS values to HMRC by 19 April, you will no longer be able to send these values in the conventional manner.

Instead, you will need to take the following steps:

1.  Send your Final Submission year end declaration via an Employer Payment Summary (EPS) instead of a Full Payment Submission. See Section 2.5 of the Payroll Year End Guide for details about how to send your Final Submission declaration via an EPS.

2.  Once the Final Submission has been sent, open the Full Payment Submission window for the last 2017-18 period (the one that was not sent) and 'zoom' [»] into each employee's submission figures. Note down (or take screen shots) of the Year to Date values that should have been submitted for the last period, for each employee.

3.  Perform all year end tasks described in the Payroll Year End Guide from Section 2.10 onwards, including Section 3, Starting the New Payroll Year.

4.  Once in the new 2018-19 payroll year, send your missing 2017-18 Full Payment Submission values to HMRC via an Earlier Year Update (EYU).


5.  When sending the EYU, ensure you click the white zoom [»] arrow into each employee's EYU submission figures and enter the correct YTD values you noted in Point 2, above.


Click here for full details about submitting an Earlier Year Update.