Reporting payroll in real time: what your software sends to HMRC, and when

acrenvo.com/guides/payroll-real-time-information-reporting, last reviewed 21 October 2026

Tom is fictional. Tom runs a small café as a sole trader, has just registered as an employer, and pays four staff at the end of each month. The payroll software is set up, but Tom wants to understand what it sends to HMRC and when, so that nothing is missed in a busy month. This guide walks through the reports and dates GOV.UK sets.

Why payroll reports go to HMRC as you pay

Payroll in the UK is reported as it happens rather than once a year. HMRC expects all employers, other than care and support employers, to submit PAYE in real time online. You must get payroll software that reports PAYE information online, unless you’re exempt.

The reports follow the tax month, which is not the same as the calendar month. Tax months run from the 6th of one month to the 5th of the next. So when Tom pays staff on the last day of a calendar month, that payday falls in the tax month that began on the 6th.

The Full Payment Submission

The main report is sent every time you pay your staff. Use your payroll software to send a Full Payment Submission (FPS) to tell HM Revenue and Customs (HMRC) about payments to your employees and what deductions to their pay you’ve made.

It covers everyone on the payroll, however little they earn. Include everyone you pay, even if they get less than £96 a week.

The date on the report is your regular payday, even when you pay on a different day. You must enter the usual date that you pay your employees, even if you pay them earlier or later. For example, if you pay your employees early because your usual payday falls on a Bank Holiday, you should still enter your regular payday.

Reporting very early can cause its own work. Do not report too early - you’ll need to send a corrected FPS to update HMRC if information changes, for example an employee leaves or changes tax code. If you find any errors in your FPS, send a corrected FPS as soon as possible.

Some reports need extra details. You need to report more information on an FPS if:

• it includes a new employee
• an employee leaves
• it’s the last report of tax year
• you start paying someone a workplace pension

The Employer Payment Summary

A second report tells HMRC about anything that changes what you owe, or that you paid nobody. Use your payroll software to send an Employer Payment Summary (EPS) as well as a Full Payment Submission (FPS) if you:

• reclaim statutory maternity, paternity, adoption, neonatal care, parental bereavement or shared parental payments - even if you got an advance payment from HM Revenue and Customs (HMRC) to cover them
• claim the Employment Allowance - do this once each tax year
• can reclaim Construction Industry Scheme (CIS) deductions as a limited company
• pay the Apprenticeship Levy if you, or employers you’re connected to, have an annual pay bill of more than £3 million

Send an EPS by the 19th of the following tax month for HMRC to apply any reduction (for example statutory pay) on what you’ll owe from your FPS.

A month with no pay still needs a report. Send an EPS instead of an FPS if you’ve not paid any employees in a tax month. If you do not send an EPS, HMRC may:

• send you a notice through PAYE Online
• estimate how much you should pay
• charge you a penalty

If Tom closes the café for a season, the summary can say so in advance. You can tell HMRC in advance that you will not be paying any employees for between one month and 12 months. To do this, enter dates in the ‘Period of inactivity’ fields in your EPS.

Paying HMRC what the reports show

The reports work out the bill, and the payment follows in the next tax month. You can view what you owe from your FPS online from the 10th. You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:

• the 22nd of the next tax month if you pay monthly
• the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter

Smaller employers may be able to pay less often. If you usually pay less than £1,500 per month, you may be able to pay quarterly instead of monthly. Contact the payment helpline to find out. Even then, GOV.UK says the Full Payment Submission still goes on or before each payday.

When a report is late or missing

A missed report can affect your staff as well as you. HMRC will send you a late filing notice if you’ve paid any employees and do not send an FPS or send one late. They can also charge you a penalty, unless you have a valid reason for reporting late. Late, missing or incorrect payroll reports can also affect your employees’ income-related benefits, such as Universal Credit.

The guide to payroll deadlines and penalties sets out the amounts, and GOV.UK’s guide to running payroll covers the exceptions where a report may be sent after payday.

If you cannot report online

A few employers can report on paper instead. You may be exempt from reporting payroll online if:

• you’re prevented from using a computer on religious grounds
• you’re getting care or support services for yourself or a member of your family
• you’re unable to send reports electronically because you’re disabled, elderly or cannot access the internet

A small number of employers have the option of sending payroll submissions to HMRC on paper. If you think you may be exempt and wish to file on paper, write to HMRC with full details for your application to be considered.

Questions about payroll reporting