Reporting employee changes
There are rules that businesses must follow when they are reporting employee changes. These changes must be sent to HMRC using a Full Payment Submission (FPS). The FPS is a submission that you need to make to HMRC every time you pay your employees and must be submitted on or before the usual date you pay your employees. The information provided on an FPS helps HMRC ensure that they have the up-to-date information on your employees.
Additional information is required on your FPS if:
- it includes a new employee
- an employee leaves
- you start paying someone a workplace pension
- it’s the last report of the tax year
- an employee changes their address
You may also need to tell HMRC if an employee:
- becomes a director
- reaches State Pension age
- goes to work abroad
- goes on jury service
- dies
- joins or leaves a contracted-out company pension
- turns 16
- is called up as a reservist
- changes gender
Latest News
- Childcare Account chores
25/04/2024 - More...
HMRC’s Childcare account can be used to claim free childcare (if eligible) or pay for Tax-Free Childcare. HMRC’s sign in
- Do’s and don’ts for Standard Visitors to the UK
25/04/2024 - More...
There is useful guidance published on GOV.UK that explains the do’s and don’ts for Standard Visitors to the UK. Visitors
- Bikes for employees
25/04/2024 - More...
The Cycle to Work scheme allows employers to provide bicycles and cyclists’ safety equipment to employees as a tax-free
Newsletter
With our newsletter, you automatically receive our latest news per e-mail and get access to the archive including advanced search options!