At the end of each tax year HMRC need to know that the RTI being submitted is the last submission of the year. A number of declarations need to be answered before submitting to HMRC. The example below explains how to make FPS the final submission of the year, however EPS can also be marked as the final submission.

Step 1.

Process payroll for all appropriate employees for the last period of the tax year.


Step 2.

Click on the link to submit the outstanding RTI payments.

Step 3.

Please select the This is the final submission you are making this year check box.

You will then be required to answer all the declarations listed below before hitting the Send to HMRC button.

Please note: You can submit both FPS and EPS as a final submission. If there is no repayments for items such as maternity pay or CIS deductions, you can ignore the final EPS submission.

If by chance you forget to do the final FPS, you can submit a final EPS submission.