HMRC guidance on late reporting of payments is as follows:-
https://www.gov.uk/guidance/what-payroll-information-to-report-to-hmrc
If you send a FPS after your employee’s payday, let HMRC know why in the ‘Late reporting reason’ field.
HMRC code | Situation | When to report |
G | You have a reasonable excuse | As soon as possible |
H | On your next regular FPS, or an additional FPS, report the correct payment details. Send by the 19th of the tax month after your original FPS for HMRC to show the correction in that month’s PAYE bill | |
F | You have an employee who’s either paid less than £120 a week or has worked with you for less than a week | Within 7 days of paying your employee |
D | You pay your employee an expense or benefit where you must pay National Insurance contributions, but not Income Tax, through payroll. This depends on the benefit | Within 14 days of the end of the tax month |
F | You pay your employee based on their work on the day (for example, harvest workers paid based on how much they pick) | Within 7 days of paying your employee |
A | You’re an overseas employer paying an expat employee, or you pay them through a third party | By the 19th of the tax month after making the payment |
B | You pay your employee in shares at less than market value | Usually by the 19th of the tax month of giving them the shares - contact HMRC for complex situations |
C | You make any other non-cash payment (for example, vouchers or credit tokens) to your employee | By the 19th of the tax month after making the payment |
Late Submission Reason Selection
The selections map to the HMRC reason codes as follows:-
Correction to Earlier Submission – H
Impractical to report work done on the day - F
Reasonable Excuse - G
Benefit in Kind - D
Notional Payment
If Notional Payment is selected then a further set of options is displayed
The selections map to the HMRC reason codes as follows:-
Payment to Expat – A
Employment Related Security - B
Other Notional Payment - C
