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Late FPS fines relaxed

HMRC has confirmed the relaxation introduced in 2015 will continue.


When your FPS is late but all reported payments on the FPS are within 3 days of your employees’ payday you will not receive a fine.


You can get a penalty if:

  • your Full Payment Submission (FPS) was late

  • you did not send the expected number of FPS on an Employer Payment Summary (EPS) when you did not pay any employees in a tax month

HMRC will not charge a penalty if:

  • You’re a new employer and you sent your first FPS within 30 days of paying an employee

  • Your FPS is late but all reported payments on the FPS are within 3 days of your employees’ payday, however, employers who regularly file after the payment date but within 3 days may be contacted or considered for a penalty

  • It’s your first failure in the tax year to send a report on time (this does not apply to employers who register with HMRC as an annual scheme)



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