HMRC state that the FPS must be submitted on or before the contractually agreed payment date (the day the employer pays their employees).
Here at PSC, we submit the Full Payment Submissions for all payrolls within an early cycle process to avoid any penalties from HMRC and to resolve any anomalies should they arise.
Pass your payroll processing to PSC today for peace of mind that you will not be penalised for submitting RTI files late.
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