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