Key facts
- The final FPS must include the “This is your final submission for the year” indicator set to Yes.
- The deadline for the final FPS (or year-end EPS) is 19 April following the end of the tax year.
- If the final FPS was already submitted without the indicator, send an EPS with the final submission flag by 19 April.
- Late filing can result in penalties of £100 to £400 per month depending on employee numbers.
- After the final FPS, employers can still correct errors using Earlier Year Updates (EYUs) or supplementary FPS submissions.
What Is the Final FPS?
The final Full Payment Submission (FPS) is the last RTI submission of the tax year. It contains the same employee-level data as a regular FPS (total pay, tax, NI, and student loan deductions) but includes an additional indicator telling HMRC that no more submissions will be made for this tax year.[1]
Before Real Time Information (RTI) was introduced in 2013, employers filed a separate year-end return (the P14/P35). Under RTI, the final FPS replaces these returns. It is the mechanism by which HMRC reconciles each employee’s tax position for the year.
The Final Submission Indicator
The key difference between a regular FPS and the final FPS is a single data field:[2]
- “This is your final submission for the year” — set to Yes
In most payroll software, this is a tick box or setting that you enable when running the last payroll of the tax year. When HMRC receives an FPS with this indicator, it knows that all pay and deductions for the year have been reported and it can begin reconciling employees’ tax positions.
Key point: If you forget to set the final submission indicator on your last FPS, you do not need to resubmit the FPS. Instead, submit an Employer Payment Summary (EPS) with the “final submission for year” flag by 19 April. This achieves the same result.
The 19 April Deadline
The final FPS (or the year-end EPS) must be received by HMRC by 19 April following the end of the tax year. For the 2025/26 tax year ending 5 April 2026, the deadline is 19 April 2026.[1]
| Scenario | What to Submit | Deadline |
|---|---|---|
| Last payday is before 5 April | FPS with final indicator on or before the pay date | On or before the pay date (as normal for FPS) |
| Last FPS already sent without indicator | EPS with final submission flag | 19 April |
| No employees paid in final period | EPS with “no payments” and final submission flag | 19 April |
What Happens After the Final FPS
Once HMRC receives the final FPS:[3]
- HMRC reconciles each employee’s total pay and tax against the tax code and expected liability
- Tax calculations are issued (P800 letters) to employees who have overpaid or underpaid tax
- Refunds or underpayment notices are sent to affected employees (typically from June onwards)
- New tax codes for the following year may be adjusted based on the final figures
This is why accuracy on the final FPS is so important — errors can lead to incorrect P800 calculations and employees receiving unexpected tax bills or refunds.
Late Filing Penalties
Failure to file the final FPS (or year-end EPS) by 19 April can result in penalties:
| Number of Employees | Monthly Penalty |
|---|---|
| 1–9 | £100 |
| 10–49 | £200 |
| 50–249 | £300 |
| 250 or more | £400 |
Penalties can be charged for each month the return is late, up to 12 months. After 3 months, an additional penalty of 5% of the tax and NI owed may also apply.
Correcting Errors After Year End
If you discover errors after submitting the final FPS:
- Current tax year: Submit a corrected FPS for the relevant pay period
- Previous tax years (2020/21 onwards): Submit a supplementary FPS for the year in question
- Earlier tax years (before 2020/21): Submit an Earlier Year Update (EYU)
Tip: Review your year-to-date totals carefully before marking the FPS as final. Compare the totals on the FPS against your payroll records and the cumulative payslip figures. Once the final FPS is submitted, any corrections require additional submissions and may trigger HMRC enquiries.
Frequently Asked Questions
What if I submitted my last FPS before 5 April without the final indicator?
You can fix this by submitting an Employer Payment Summary (EPS) with the “final submission for year” flag set to Yes, by 19 April. You do not need to resubmit the FPS. If your payroll software does not support adding the indicator to an EPS, contact the software provider for guidance.
What if I had no employees in the final pay period?
If you did not pay any employees in the final period of the tax year, you should submit an EPS with the “no payments made” indicator for that period, and include the “final submission for year” flag. This tells HMRC that the absence of an FPS is intentional, not an oversight.
Can I submit the final FPS early?
Yes. If your last pay date of the tax year is before 5 April (for example, 28 March for a monthly payroll), you can mark that FPS as your final submission. You do not need to wait until after 5 April to submit it. However, make sure no further payments will be made before 5 April.
What information does the final FPS contain beyond the normal FPS?
The final FPS contains all the same employee-level data as a regular FPS (pay, tax, NI, student loans, etc.) plus the year-end indicator. Some payroll software also includes additional year-end data such as the P60 information fields. There is no separate year-end return — the final FPS (or year-end EPS) is the year-end return.
Further Reading
- Payroll Year-End Checklist — the full step-by-step year-end process
- Full Payment Submission (FPS) — how the regular FPS works throughout the year
- Employer Payment Summary (EPS) — using the EPS for year-end purposes
- Earlier Year Updates (EYU) — correcting previous year submissions
- P60 Explained — the employee certificate generated from final FPS data
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Sources
- Running payroll: year end — GOV.UK
- Full Payment Submission — GOV.UK
- PAYE: employer year-end duties — GOV.UK