This article explains the key components of an HMRC Full Payment Submission (FPS) file, explaining each field's purpose and how to interpret the information.
Quick Navigation
Accessing the FPS Summary Report
There are two ways to access the pension report:
Via Payroll History:
Navigate to the Employee Dashboard for any client/edit any client.
Go to the Payroll tab, then select the Payroll History tab.
Choose the desired pay period.
Click the Reports icon and download the Pension Report.
When payroll is in progress (After approved status):
Navigate to the Employee Dashboard for any client/edit any client.
Open the Payroll tab, then go to the Current Period tab.
Click the Reports icon for the relevant payroll entry.
Understanding the FPS Summary
The FPS summary begins with a header showing the following details. It then lists detailed information for each employee.
HMRC Office Number: Identifies the specific HMRC office handling this employer's payroll submissions.
Employer PAYE Reference: The unique identifier for this employer's PAYE scheme.
COTAX reference: Your Corporation Tax reference.
Employer Accounts Office Reference: Reference number for payments to HMRC.
Related Tax Year: The tax year this submission relates to.
Period: End date of the tax year of the pay period date
Column Name | Description |
Title | Honorific (e.g., Mr, Mrs, Ms, Dr, Mx). |
Forename | Employee’s first name. |
Surname | Employee’s last name. |
DOB | Employee’s birth date (format: DD/MM/YYYY). |
Gender | Employee’s gender (e.g., M, F). |
Address Line 1 | First line of the employee’s address. |
Address Line 2 | Second line of the employee's address. If there is no address line 2, it will display Town/City. If the Town/City is blank, it will display the text "City". |
Address Line 3 | Town/City (if applicable). |
Address Line 4 | County/State (if applicable). |
Post Code | Postal code. |
Pay ID | RTI Payroll ID (Unique identifier for the employee) |
NINO | National Insurance number |
Director NIC | Director’s National Insurance contribution calculation method. (e.g AN - Annual) |
Tax Week of Appointment for Director | Tax week the director was appointed |
Leaving Date | Leave Date (if the employee is a leaver) |
Late Reason Code | FPS Late reason code if you submit late FPS (Added from the late reason popup) |
Start Declaration | Employment start declaration type |
Start Date Declared | Employment Start Date |
irremp | Irregular payment pattern indicator - Yes if the worker is not paid regularly |
Figurestodate Taxablepay | Year-to-date taxable pay |
Total Tax | Total tax deducted |
SMPYTD | Statutory Maternity Pay (SMP) year to date |
SPPYTD | Statutory Paternity Pay (SPP) year to date |
SAPYTD | Statutory Adoption Pay (SAP) year to date |
ShPPYTD | Statutory Shared Parental Pay (ShPP) year to date |
SPBPYTD | Statutory Parental Bereavement Pay (SPBP) year-to-date |
Pay Frequency | Payment frequency (‘W1’ for Weekly and 'M1' for Monthly) |
Week Month Basis | Employee's Week 1 Months 1 Basis (e.g. Yes, No) |
Payment Date | Date of payment |
Month Number | Tax Month Number |
Week Number | Tax week Number |
Periods Covered | Periods Covered is the period |
Hours Worked | Hours worked, if applicable |
Tax Code | Employee's tax code |
Taxable Pay | The total pay to the employee that is taxable |
Pay After Statutory Deductions | Employee's net pay after you’ve deducted tax, National Insurance contributions and Student Loan repayments |
Tax Deducted or Refunded | Total Tax Deducted or Refunded |
Student Loan | Plan type (Plan 1, 2, or 4) |
Student Loan Recovered | Student Loan amount deducted |
Postgrad Loan | Plan type (Plan 3) |
Postgrad Loan Recovered | Postgrad Loan amount deducted |
Student Loan YTD | Year-to-date student loan repayments |
Postgrad Loan YTD | Year-to-date postgraduate loan repayments |
Employee Pension Contribns Paid | Current period employee pension contributions |
Employee Pension Contribns Paid YTD | Year-to-date employee pension contributions |
Employee Pension Contribns Not Paid | Contributions taken from the employee's pay after deducting tax and National Insurance contributions in this period |
Employee Pension Contribns Not Paid YTD | Year-to-date contributions taken from their pay after deducting tax and National Insurance contributions |
NI Category 1 - Letter | Employee’s National Insurance category letter |
NI Category 1 - Gross Earnings In Period | Total pay that’s subject to National Insurance contributions this period |
NI Category 1 - Gross Earnings YTD | Year-to-date total pay that’s subject to National Insurance contributions |
NI Category 1 - At LEL YTD | Year-to-date total pay at the Lower Earnings Limit (LEL) |
NI Category 1 - LEL to PT YTD | Year-to-date total pay between the Lower Earnings Limit (LEL) and the Primary Threshold (PT) |
NI Category 1 - PT to UEL YTD | Year-to-date total pay between the Primary Threshold (PT) and the Upper Earnings Limit (UEL) |
NI Category 1 - Total Emp NIC In Period | Employer NI contribution for his period |
NI Category 1 - Total Emp NIC YTD | Year-to-date Employer NI contributions |
NI Category 1 - Employee Contributions In Period | Employee NI contribution for his period |
NI Category 1 - Employee Contributions YTD | Year-to-date Employee NI contributions |
Submitting and Managing FPS
You can download the Full Payment Submission (FPS) Summary once the relevant payroll period has been approved. This can be done either immediately after approval or later from the Payroll History screen.
Before Downloading the FPS Summary
If you don't have the FPS scheduler workflow set up, then the FPS status will appear as "Pending" until the FPS Summary is downloaded.
If you don't have the FPS scheduler workflow set up, then the FPS status will appear as "Scheduled", and you can download the FPS Summary.
Once you have closed the current payroll period, you can still access and download the summary at any time.
After Downloading the FPS Summary
If you don't have the FPS scheduler workflow set up, you need to click Send FPS to submit the data to HMRC after reviewing the FPS summary.
If you don't have the FPS scheduler workflow set up, then you don't need to do anything on this.
Note: The FPS will include any employees who have left the company during that payroll period.
After Submitting the FPS
If the FPS is submitted successfully:
The status will change to "Success"
You will be able to download:
An Excel file containing the submitted data
An XML file of the FPS submission request
Accessing the FPS Request XML
To download the FPS request XML sent to HMRC:
Navigate to the FPS section.
Click the Download XML button.
This XML file includes the Transaction ID and IRMark, which can be used to verify the submission with HMRC in case of any queries.
Submitting a Late FPS
If you are submitting a Full Payment Submission after the deadline:
A slider will appear prompting you to provide additional submission details.
Select the appropriate reason for the late submission.
Click Proceed to complete the process.
The FPS will have the late reason code.
The FPS status will be updated accordingly based on the outcome of the submission.
Failed FPS
If the FPS submission fails, an error message will be displayed. You can review and resolve the issue, then download the FPS file again. Once the file is downloaded, the FPS status will update to Pending, allowing you to resubmit.
Common FPS Errors
When submitting FPS, if the credentials are wrong, you will receive the following error in a slider.
Need Further Assistance?
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