FPS submission checklist
Check employee data, pay, deductions, submission timing and payroll journal evidence before each FPS.
Payroll control is monthly, not annual. The FPS is the payroll event HMRC sees each time employees are paid, so small data errors can affect tax codes, liabilities and employee records. This guide explains Full Payment Submission checks so PAYE, the payroll journal and the HMRC account tell the same story.
For wider context, use Payroll and HR . If the topic affects a filing deadline, software choice or tax treatment, confirm the live position before acting. The workflow below is designed to keep the evidence in one place so the owner, bookkeeper and accountant can all review the same record.
Official point to verify
GOV.UK says employers pay HMRC the tax, National Insurance and other deductions reported on the FPS, reduced by any EPS adjustments, normally by the 22nd of the month when paying electronically. Check the current wording in GOV.UK running payroll and paying HMRC guidance before making a binding filing, software or tax decision.
What to control
| Area | Control | Why it matters |
|---|---|---|
| Employee data | Check starters, leavers, NI numbers and tax codes | Bad master data flows straight to HMRC |
| Pay data | Approve salary, hours, overtime and deductions | FPS values should match approved payroll |
| Timing | Submit on or before payday | Late submission risk starts at the pay date |
| Journal | Post payroll journals from the final payroll report | The accounts should match the FPS |
Review routine
Close each payroll period in a fixed order: approve pay data, submit the FPS, post the payroll journal, check any EPS adjustments, reconcile the PAYE liability and schedule the payment. Keep evidence of corrections next to the period they affect.
A useful review note should answer three questions: what source evidence was used, what judgement was applied, and who approved the treatment. Keep that note beside the transaction or period report rather than in a separate inbox.
Common mistakes
- Submitting before variable pay is approved
- Correcting employees in the accounts but not payroll
- Saving no evidence of the submitted FPS
The best prevention is a short, repeated checklist. If a control is too complicated to run every month or quarter, it will probably fail when the deadline is close.
How ReAI helps
ReAI links payroll journals and bookkeeping review, so payroll liabilities do not sit apart from the accounts. The result is a cleaner month-end file and fewer surprises when PAYE is paid or queried. For hands-on help with setup, see Accounting Assistance for Small Businesses .
Summary
Treat FPS submission checklist as a recurring accounting control, not a one-off admin task. Put the source data, review owner, exception list and submission evidence in the same system before the deadline arrives. That makes compliance work easier to check and much less dependent on memory.