Final FPS and EPS for 2022/23

As we approach the final payrolls of the 2022/23 tax year, HMRC are reminding employers to mark their final Full Payment Submission (FPS) or Employer Payment Summary (EPS) with the indicator that this is the final submission. Once HMRC receive this confirmation, they can finalise the records for both employer and employee.

Where your software does not allow for the ‘final’ indicator to be set on an FPS, HMRC are asking employers to send in their last FPS and then send an EPS with the indicator checked. It is also possible to submit an indicator via an EPS if you have not marked previous years’ FPS filings as complete.

Where you are not planning to make any further payments in this tax year, it is possible to submit an EPS marked to show that no payments were made in the final pay period and that it is the final submission.

P9 Notice of Coding

HMRC has confirmed that P9 forms which indicate that an employee’s tax code has changed were issued online between 7 February to 6 March 2022. Coding notices for 2022/23 can be viewed on your PAYE online account by selecting the 2022/23 year from the dropdown menu.

Paper P9 coding notices should start to arrive with employers by 21 March 2022. If you have not received any paper notices in time for your first 2022/23 payroll, a duplicate of the whole scheme (not an individual employee) can be requested from the Employer Helpline (0300 200 3200).

P60s

As a quick reminder, the deadline for supplying employees with their P60 information for 2022/23 is 31 May 2022.