IRIS Payroll, P11D, Bookkeeping & HR support


No requirement to send P14/P35 to HMRC in 2015!

It is important to note that under RTI there is NO requirement to send a P14/P35 electronically to HMRC. 
With RTI the process is much quicker and simpler, your FPS subissions for the year total up to inform HMRC of the compay's total PAYE liablity. To finish the tax year you send your FPS (and EPS if required) as you have done for every other pay period.
The traditional 19th May deadline for P14/P35 submissions no longer applies.
Instead you must send your final FPS and/or EPS before 19th April 2015.  Contained within your Year End upgrade will be a dedicated RTI Year End guide which will walk you through the process step by step.

Product Specific RTI Guides


For product specfic RTI information please refer to the guides below


Year End RTI Guide
14/15 RTI Guide

IRIS Payroll Business

Year End RTI Guide
14/15 RTI Guide

IRIS Bureau Payroll

Year End RTI Guide
14/15 RTI Guide

IRIS GP Payroll

Year End RTI Guide
14/15 RTI Guide

IRIS Payroll Professional

Year End RTI Guide
14/15 RTI Guide

Earnie Payroll 

Year End RTI Guide
14/15 RTI Guide

Earnie IQ

Year End RTI Guide
14/15 RTI Guide


Will HMRC be issuing fines from April 2014?


Yes but in stages:

  • April 2014: in-year interest on any in-year payment not made by the due date
  • October 2014: automatic in-year late filing penalties.
  • April 2015: automatic in-year late payment penalties

Starting 6th October 2014 the HMRC are introducing penalties for late submissions of your FPS (Full Payment Submission).

The HMRC will fine you for each late submission – this will be billed quarterly. HMRC reserve the right to fine for resubmission of both your FPS and EPS (Employer Payment Summary)

Your FPS must be sent on or before whatever date is printed on your payslip. If you submit after this point from 6th October 2014 you will get a fine unless you include a Reason for Late Reporting.

These will be issued quarterly to employers. 

No. of Employees Monthly Penalty
1-9 £100
10-49 £200
50-249 £300
250+ £400


Checking your Payroll Date:

Your payroll date should be when the employee receives the money in their pocket. This can be when the employee receives the money in the bank, a cheque is issued or when cash is paid.

The payroll date is not when the employees earned the money, for example: if you pay your employees this Friday for work completed the previous week your pay date should be this Friday not the end of the previous week.

Correcting Errors:

Best practice is to make the correction in the next pay period. Once your FPS has been sent (unless advised by support) you should not be recalculating your payroll and submitting another FPS. For example, if you have missed out a bonus payment or some overtime you may wish to give the employee a loan as an estimated amount them pay the amount to the employee in the next payroll run gross then deduct the amount already paid as a loan.

Employee is owed £100 overtime.
I pay the employee a £68 Loan (I estimate the amount of tax (20%) & National Insurance (12%))

In the next payroll I pay the employee £100 gross (Subject to both tax and NI)
I also deduct £68 net (After Tax & NI)



Details can be found at

NOTE: From April 2015 if you are late with your payment to HMRC there will be an automatic penalty 

How to correct an FPS?


All of our payroll programs will allow you to send an FPS for a previously submitted period. There is currently no restriction in software OR HMRC about repeat submissions HOWEVER what you should do depends on the situation in payroll and what incorrect information has been sent.

In-correct Employee personal details eg. Wrong address / wrong start date etc. - In this instance simply correct the details in the employee record and continue with payroll. The corrected details will be sent on the next submission.

Wrong tax code / previous pay details / NI number - In this situation it depends on what information, if any, has been received from HMRC.

For example: a new starter provides you with an out of date p45 and the tax code / previous pay details get sent to HMRC. If the employee then provides the correct p45 BEFORE you get a P6 / P9 message from HMRC, simply match the details of the P45 in payroll and continue as normal, the corrected details will be sent on the next FPS.

If HMRC have issued a P6/P9 message BEFORE the employee provides the correct P45 you should use the information supplied by HMRC. If the employee thinks this is incorrect THEY need to contact HMRC to confirm their employment / tax status.

Employee(s) pay is incorrect - How to correct this situation depends on if the employee actually got paid the incorrect amount or not.

Employees pay processed incorrectly and they actually got paid this amount:

The FPS you send to HMRC should match what the employee is paid. In this situation the FPS is not technically wrong. The FPS for this period should NOT be amended and corrections should be made in the next payroll run. So in case of an overpayment to an employee, a corresponding deduction should be made in the next period.

Underpayments are a little more difficult. If an underpayment to an employee is going to cause hardship before it can be corrected in the next pay run the best solution is treat an additional payment to the employee as a company loan. A company loan doesn't need to be reported to HMRC on an FPS. You would pay the employee an amount to cover the underpayment/prevent hardship before the next period. In the next pay period you add the GROSS pay the employee missed out on in the last run. You should then make a NET deduction from the employee to pay back the company loan.


Employees pay processed incorrectly and sent on FPS but they actually received the correct amount:

In this situation the FPS you have sent IS incorrect. You should make sure the pay details for the employee are correct in payroll for the period and resend the FPS to correct the values ASAP. If this correction isn't received before the employee actually gets the payment HMRC will treat this as a late submission and you could be fined.

The process for correcting a previous pay period varies between payroll software. Refer to the help files or search the knowledgebase for assistance.


Employees pay incorrect for a final payslip ie. They have left employment with the company.

The same rules apply as above, the FPS should reflect what the employee actually got paid. If the employee got paid the correct amount but the FPS was wrong you should restore the leaver and choose the option to correct the final payslip. Make the correction in payroll and send the update FPS details. If the leaver actually received the wrong amount the FPS isn't incorrect. You should restore the leaver and choose the option for payment after leaving.

Special situation with leavers not paid in current period - For example, you run month 3 as normal. Before starting month 4 you get details of a leaver from the last period. Their pay was correct but there is nothing due in month 4. Under RTI, once you set a leave date, this gets included on the next FPS you send. Because the employee was last paid in month 3 the month 4 FPS could be recognised by HMRC as a late submission. In this situation we recommend, once you have set the employee as a leaver, resend the FPS for the last period they were paid selecting option "H - Correction to earlier submission" for the reason for late reporting. On the payroll software, where possible, send the FPS for this employee ONLY.


The payment values are correct but the payroll was run with the wrong pay date - This needs correcting first in payroll, the FPS will then be recreated with the correct details to be resent to HMRC. Again send this ASAP to avoid HMRC recognising a late submission.

HMRC Gateway will not accept FPS submissions from 13/14 (How to send Earlier Year Update)


The deadline for FPS submissions has now passed. Any FPS for a payment made before the 6th April 2014 will NOT be accepted by the HMRC.

Any further adjustments to employees earnings for that tax year must be sent using the Earlier Year Update.

For Product Specific information select from the following options:

Video guide for IRIS PAYE-Master: Click Here

Video guide for Payroll Professional / Earnie: Click Here

Video guide for Payroll Business / Bureau Payroll: Click Here


or check the written RTI guides

IRIS PAYE-Master: Click Here

IRIS Payroll Professional: Click Here

IRIS Payroll Business: Click Here

IRIS Bureau Payroll: Click Here

IRIS GP Payroll: Click Here

Earnie Payroll Manager: Click Here

So what exactly do I need to do at Year End?

  • Ensure you have installed the latest release of your IRIS Software, check you are running the latest version by clicking this link
  • Process your final payroll for the 2013/14 tax year
  • Send your final FPS and/or EPS
  • Print P60s for all current employees
  • Clear your totals or do a Year End restart to move you into the 2014/15 tax year
  • Update all L suffix codes by 56 points, in most cases this will increase all L codes to 1000L (depending which IRIS payroll product you use this may be done automatically for you after the Year End restart)
  • Run your payroll for week 1 or month 1

I have multiple pay frequencies (weekly and monthly), do I send a final submission for each individual frequency?


No!  HMRC state you should only send the final submission ONCE per PAYE reference.  So if your monthly payroll is the last one to process you should indicate this is the final one.  There is no requirement to send a final weekly submission as well.

What if I need to send an EPS for March 14 as well?


If you need to send an EPS in March 2014 you should indicate the final submission on the EPS only.  You have no requirement to tick the final submission on your FPS!

I have sent my final submission and realised I need to make a correction to the payroll, what do I do?


If you make this change before or on the 19th April 2014 you should go back to the pay period > make the correction > re-send the final FPS

If you make this change after the 20th April 2014 you must perform an Earlier Year Update.

If an employer is operating a split scheme, who should send the final submission for the tax year?


If the company is sending an EPS for month 12, then whoever is responsible for sending the combined EPS will tick Final Submission for Tax Year. If no EPS is due then both month 12/week 52 FPS submissions will be marked as the final submission. The user needs to be responsible for ensuring the correct submissions are made and at the right time.

Can you set up annual schemes in IRIS software?


At the moment no but this has been included in all products for the Summer 14 release

Can you restore a leaver from a previous year?


Yes – but only for the purpose of making a payment after leaving

Other RTI FAQs

Are Alignment Submissions made once per company or for each tax year?


A company only has to send one alignment submission when they start RTI not each tax year.

How do you send a ceased PAYE date rather than a Ceased Trading date?


None of our products have a field to submit a Ceased PAYE date.

An employee has been made a leaver in error can I restore the employee?


HMRC now allow you to remove the leave date for a leaver, in the current year, and continue topay the employee where the leaving date has already been submitted via an FPS. This function would generally be used in the scenario where you have made the wrong employee a leaver and already submitted the FPS. 

When you restore a leaver, a message will be displayed giving you the options to: 

Continue paying the employee or make an adjustment to their final pay 


Make an additional payment to the employee after they have left 

Where can you show advance statutory funding received from HRMC on an EPS?


Any advance funding is not declared on an EPS. You would send an EPS showing the amount of recovery and/or compensation you would have recovered in the period and HMRC will tally this up at their end.

Re-sending a FPS for a previous period but it isn’t showing any leavers from that period on the FPS?


Once an employee has been sent on a FPS with the leave date entered they will not be sent on any future FPS even if you are re-sending for a previous period. It is advisable not to send previous FPS for all employees if an FPS has been sent for later periods with the introduction of Reason for Late Reporting being introduced. If you do need to send an FPS for a previous period only send for the necessary employees and from 14/15 ensure you indicate a reason for late reporting.

What do I do if I need to adjust a leavers pay?


If you are adjusting the final pay for an employee in the same period they left, you can simply restore the employee and adjust the final pay. If you are making a payment in a period after they have left then this is classed as a payment after leaving. When you restore an employee if you indicate it is a payment after leaving the system will adjust the tax code accordingly for you.

Directors only payroll. Do they need to send an EPS for every month?


At the moment yes but they can use the period of inactivity to send to multiple months at a time. We are planning to introduce a facility for paying employees under an annual scheme in a future release.

I have sent my final FPS but my confirmation email from HMRC does not say it was a final submission?


The email confirmation sent from HRMC is a standard one for FPS and EPS it will not confirm if the submission send was set as a final one.

Does Earnie IQ have an option to send a NINO Verification Request?


No. This isn't required, an employee can be included on an FPS with a NINO and the HMRC will automatically confirm the correct number.

 How to send an EYU from IRIS PAYE-Master

 How to send an EYU from Payroll Professional / Earnie

 How to send an EYU in Payroll Business / Bureau Payroll

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