Payroll · year end

Final payroll report: decide whether the year-end marker belongs on FPS or EPS.

UK payroll year end can fail because the final submission marker, EPS timing and software receipt are not kept together. This checklist controls the packet.

Direct answer

GOV.UK says the final FPS is normally sent by the last payday of the tax year; if your software cannot mark it there, use the EPS route and keep the receipt.

HMRC guidance and payroll software rules control. This page is an operations checklist and not tax or legal advice.

Source base: GOV.UK final payroll report, GOV.UK EPS guidance and Basic PAYE Tools EPS guidance.

SEO focus

final payroll report EPS FPS year end checklist

Help UK payroll operators avoid missing final PAYE year-end reporting proof. Updated 2026-06-25.

Checklist controls

Step	What to check	Audit proof
Final FPS	Last payday FPS and final-submission field.	Submission receipt.
EPS route	Whether EPS is needed for final marker or reductions.	EPS receipt and software log.
Deadline	19 April final-submission control where applicable.	Calendar entry.
Schemes	Multiple payrolls under one PAYE reference.	Payroll list and final report note.
Records	Employee totals, leavers and corrections.	Year-end payroll pack.

Marker

Final means final for the year.

Confirm the field, not just the file name.

EPS

Use the right route.

EPS can carry year-end information when the software flow requires it.

Boundary

Software matters.

Follow HMRC guidance and your payroll product workflow together.

Final payroll report workflow

Identify the last payday and PAYE schemes in scope.
Confirm whether the final submission marker is on FPS or EPS.
Check EPS timing, reductions and 19 April control where relevant.
Submit through payroll software or Basic PAYE Tools if needed.
Save receipts, reports and any correction notes together.

FAQ

Is the final report always an FPS?: Usually the final FPS carries the marker, but GOV.UK explains EPS use when needed.
What if I run weekly and monthly payrolls?: Keep a scheme-level note so the final end-of-year information is not split.
Is this official payroll instruction?: No. HMRC guidance controls.

Updated 2026-06-25. This page is independent and does not replace official services, professional advice or site-specific rules.