When running payroll, there will be occasions when an FPS is submitted late. In these scenarios, HMRC expect a Late reporting reason to be provided on the FPS. The different reasons you can report are:
A – Notional payment: Payment to expat by third party or overseas employer
B – Notional payment: Employment related security
C – Notional payment: Other
D – Payment subject to Class 1 NICs but P11/P9D for tax
E – Micro employer using temporary ‘on or before’ relaxation
F – Impractical to report work done on the day
G – Reasonable excuse
H – Correction to earlier submission
To do this, watch the video or follow the steps below.
Select a late reason
To select a late reason, follow the steps below.
From the current period, click Run payroll.
Select the relevant reason from the drop down menu. This will be set to G – Reasonable excuse by default.
Click Run payroll.
Rollbacks and supplementary pay runs
If you are processing a rolled-back period, or a supplementary pay run, Paycircle will automatically assign and add the correct reason code H – Correction to earlier submission to the FPS.