Employers: aligning payroll to the correct tax period
HMRC have published guidance explaining that when sending a Full Payment Submission (FPS), the date of payment of the employee should be included.
It will be necessary to realign the payment date of the FPS with the tax month or week if:
- the date employees are paid has been changed
- an employer sent an FPS where they used the date of the payroll run (instead of the date employees were paid)
How payroll is realigned depends on whether the employer will next pay employees in the same tax period as the previous FPS (the one with the incorrect or out-of-date payment date). More information is available in the guide.