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Send your final Full Payment Submission (FPS) on or before your employees鈥� last payday of the tax year (which ends on 5 April).

Put 鈥榊es鈥� in the 鈥楩inal submission for year鈥� field (if available) in your payroll software.

If you run more than one payroll under the same PAYE scheme reference (for example for employees you pay weekly and monthly), include the end-of-year information in your last report.

When to send an Employer Payment Summary (EPS)

You should send your final report in an EPS instead of an FPS if any of the following apply:

• you forgot to put 鈥榊es鈥� in the 鈥楩inal submission for year鈥� field in your last FPS
• your software does not have a 鈥楩inal Submission for year鈥� field on the FPS
• you did not pay anyone in the final pay period of the tax year
• you sent your final FPS early and you did not pay anyone for one or more full tax months in the last tax year

If you鈥檙e late sending your final report

From 20 April you can send an FPS to correct your 2023 to 2024 tax year payroll data by giving the year-to-date figures.

鈥榃eek 53鈥� payments

If you pay your employees weekly, fortnightly or every 4 weeks, you might need to make a 鈥榳eek 53鈥� payment in your final FPS of the year.

Your payroll software will work out 鈥榳eek 53鈥� payments for you.

In the 鈥楾ax week number鈥� field of your FPS, put:

• 鈥�53鈥� if you pay your employees weekly
• 鈥�54鈥� if you pay them fortnightly
• 鈥�56鈥� if you pay them every 4 weeks

If you make a mistake

If you find a mistake in your final FPS of the year, what you need to do depends on the type of mistake and when you find it.

	When	What to do
Wrong payments or deductions	By 19 April	Send an additional FPS with corrected year-to-date figures, and enter 鈥�0鈥� in 鈥楶ay in this period鈥�
Wrong payments or deductions	After 19 April	Send an FPS showing the correct year-to-date amounts.
Wrong payment date	By 5 April	Send an additional FPS with the correct payment date - put 鈥�0鈥� in 鈥楶ay in this period鈥� and give the year-to-date figures