You submit PAYE (Pay As You Earn) reports and requests directly to HM Revenue & Customs (HMRC) using your payroll software, or HMRC's Basic PAYE Tools.
The submission types are:
You submit an FPS to tell HMRC each time you're due to pay employees.
HMRC has agreed a temporary relaxation of real time reporting to give some extra time to small businesses that pay weekly (or more frequently) but who only run their payroll (or use an agent to run their payroll) at the end of the month. This means that until 5 October 2013, employers with fewer than 50 employees, who find it difficult to report every payment to employees at the time of payment, may send information to HMRC by the date of their regular payroll run but no later than the end of the tax month (5th of the month). Read more about this temporary relaxation.
If you don’t have any employees to pay during a pay period you need to submit an EPS instead of an FPS to say no payments have been made in this pay period.
In some cases, you may submit an EPS as well as an FPS where there's a reduction in the amount you pay to HMRC. This may occur if you need to reduce the amount of PAYE or National Insurance contributions (NICs) you pay to HMRC to recover statutory payments, Construction Industry Scheme deductions suffered and/or NICs holiday.
Follow the links below to find out about every payroll item you may need to submit for the most common submission types.
Even if you use commercial payroll software you can still use Basic PAYE Tools to send certain submissions and requests.