Reporting employee changes to HMRC
08/02/2024

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 is required 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

About us  

We provide guidance, support, peace of mind, and assurance to ensure that you are successful in the aspirations you seek.
We are committed to keeping up to date with technical and legislative changes that affect our clients and ensuring we operate our business to meet the ever-changing needs of our clients.

 

Legal

Registered office: 2 Lambseth Street, Eye, Suffolk IP23 7AG

Company number 13781643

Contact us

Welland Orwell Limited
Office 7, 490 Larkshall Road
Highams Park
London
E4 9HH
 
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