Sending a Final Submission declaration if not sent with last 2016/17 Full Payment Submission
Article ID: 2025183 Last updated: 15 March 2017
The tax year ends 5 April 2017 so, for most employers their Final Submission declaration should be sent on or before their employee's last 2016/17 payday via their last Full Payment Submission (FPS) of the year.
If you realise that you sent your last Full Payment Submission of the year without marking it as the Final Submission, you can instead send your Final Submission declaration via an Employer Payment Summary.
See Section 2.2 of the End of Year Payroll Guide for for details.
Disclaimer: This information is of a generic nature. For specific advice regarding your particular circumstances please seek assistance from your accountant or HMRC as appropriate.