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. 
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.


FPS submissions should be with HMRC on or before your last pay date of the tax year. If you are late with your FPS submission you have until the 19th April 2015 to get it submitted. After this any further employee PAYE changes need to be reported on an EYU (earlier year update). EPS submissions should be with HMRC by 19th April. HMRC will still accept an EPS after the 19th but you may incur late filing penalties.

RTI Year End guides for our payroll products are available below. These 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
15/16 RTI Guide

IRIS Payroll Business

Year End RTI Guide
15/16 RTI Guide

IRIS Bureau Payroll

Year End RTI Guide
15/16 RTI Guide

IRIS GP Payroll

Year End RTI Guide
15/16 RTI Guide

IRIS Payroll Professional

Year End RTI Guide
15/16 RTI Guide

Earnie Payroll 

Year End RTI Guide
15/16 RTI Guide

Earnie IQ

Year End RTI Guide
15/16 RTI Guide


Will HMRC be issuing fines?


You can get a penalty if:

• your Full Payment Submission(FPS) was late
• you didn't send the expected number of FPSs
• you didn't send an Employer Payment Summary (EPS) when you didn't pay any employees in a tax month

For further information on fines, click here.

or check on here.

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For example: a new starter provides you with an out of date p45 and the tax code / previous pay details get sent to HMRC.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.

How to send Earlier Year Update


If you need to adjust the PAYE values (taxable pay, tax paid, ee's/er's NI, etc.) for an employee for a previous tax year you need to send an EYU.

NOTE: You can still send an FPS for the tax year up to the 19th April following the end of the tax year on the 5th April.

For Product Specific information sending an EYU to correct previous years employee PAYE totals 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?


• For an overview of the year end process, click here
• For a summary of PAYE legislation changes for 15/16, click here.
• For software specific instructions, refer to the guides above

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 '15 as well?


If you need to send an EPS in March 2015 you should indicate the final submission on the EPS only.  You have no requirement to tick the final submission on your FPS!

Do I need to send another EPS to activate employment allowance in 15/16?


If you have sent an EPS (Employer Payment Summary) in 14/15 activating employment allowance you do not need to notify HMRC again for 15/16. The option will remain activated in both your payroll software and in HMRC records. Continue with your payroll as normal, you will only need to send an EPS if the normal requirements apply for statutory payment recovery/compensation, CIS deductions suffered or inactivity of PAYE.

For further employment allowance end of year FAQs, click here.

For employment allowance procedures, reporting and general FAQs, click here.

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 restore a leaver from a previous year?


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

HMRC system will now allow you to permanently restore a leaver on your system, but only with the SAME tax year

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?


The field "Ceased trading" will be renamed in the April 15 releases to read as "Date Scheme Ceased"

When you use this option the next RTI submission you make will inform HMRC that the PAYE scheme has ceased.

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 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?


You can use the option to send an EPS for future periods of inactivity.

For 2015/16 tax year HMRC systems will accept an EPS future period of inactivity covering up to 12 months. (2014/15 would only allow 6 months)

For more information on reporting no employees paid in future periods, click here.

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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