In this guide, Mark Sapsford explains the main payroll submissions every UK employer should know about.

Real Time Information (RTI)

The most significant payroll reporting requirement is Real Time Information (RTI).

RTI is HMRC’s system for collecting information about employee pay, tax, and National Insurance contributions. Employers must submit payroll information every time employees are paid rather than waiting until the end of the tax year.

For most businesses, this means sending a:

Full Payment Submission (FPS)

A Full Payment Submission (FPS) must be submitted to HMRC each payday.

The FPS tells HMRC:

• How much employees have been paid
• Income Tax deductions made
• National Insurance contributions deducted
• Student loan deductions (where applicable)
• Pension contributions and other payroll information

Submitting an accurate FPS on time is essential to maintaining compliance with HMRC payroll regulations.

When Do You Need to Submit an Employer Payment Summary (EPS)?

In some circumstances, employers may also need to submit an Employer Payment Summary (EPS).

An EPS is used when payroll adjustments need to be reported to HMRC, such as:

• Reclaiming Statutory Maternity Pay (SMP)
• Reclaiming Statutory Paternity Pay (SPP)
• Reclaiming Statutory Adoption Pay
• Claiming Employment Allowance
• Reporting periods where no employees were paid

While not every business will need to submit an EPS regularly, it is an important payroll form when adjustments or claims need to be made.

End-of-Year Payroll Responsibilities

Payroll obligations continue beyond your regular payroll runs. At the end of each tax year, employers have additional responsibilities that ensure employees receive accurate records of their earnings and deductions.

P60 Forms: A P60 provides employees with a summary of:

• Total pay received during the tax year
• Income Tax paid
• National Insurance contributions
• Other relevant payroll deductions

Every employee who is employed by your business at the end of the tax year should receive a P60.

Employees often use their P60 for:

• Mortgage applications
• Personal tax reporting
• Proof of income
• Financial planning

Providing accurate P60s is a key employer responsibility.

Do You Need to Submit a P11D?

If employees receive certain benefits or expenses through their employment, you may also need to complete a P11D.

Common examples include:

• Company cars
• Private medical insurance
• Interest-free or low-interest loans
• Other taxable employee benefits

Where P11Ds are required, employers may also need to pay Class 1A National Insurance Contributions on those benefits.

Understanding which benefits are taxable can be complex, making accurate record-keeping particularly important.

Why Payroll Compliance Matters

Payroll compliance isn’t just about ensuring employees are paid correctly. It also involves meeting your obligations to HMRC throughout the year by:

• Submitting payroll information on time
• Keeping accurate employee records
• Reporting deductions correctly
• Providing year-end documentation
• Calculating tax and National Insurance accurately

Failing to submit the correct forms or submitting them late can result in penalties, additional administration, and unnecessary stress for your business.

How Payroll Software and Payroll Providers Can Help

Managing payroll tax submissions manually can be time-consuming, especially as your business grows.

The right payroll software or outsourced payroll provider can help by:

✅ Automating RTI submissions
✅ Producing FPS and EPS reports accurately
✅ Generating employee P60s
✅ Managing pension deductions
✅ Helping maintain compliance with HMRC requirements
✅ Reducing the risk of payroll errors and penalties

This allows business owners and finance teams to spend less time on administration and more time focusing on growing the business.

Need Help Managing Payroll Tax Forms?

Keeping up with payroll reporting requirements can feel overwhelming, particularly as legislation and compliance obligations evolve.

At PayCheck, our payroll experts in London help businesses manage everything from RTI submissions and year-end reporting to pension administration and HMRC compliance.

If you’d like stress-free, fully compliant payroll support, get in touch with PayCheck today. We’re here to help.

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• Fully Managed Payroll
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• HMRC Compliance Support

Speak to our payroll experts today and take the stress out of payroll compliance.