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Payroll · PAYE year end

PAYE year-end pack: keep the final submission, corrections and receipts together.

The final payroll report is only useful if the audit pack shows what was submitted, when, and how any correction was handled.

Direct answer

HMRC guidance separates final payroll reporting, EPS reductions and FPS/EPS corrections; keep the final submission receipt with any later correction evidence.

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 payroll corrections and GOV.UK EPS guidance.

SEO focus

PAYE year end pack final submission checklist

Help UK payroll operators retain reliable final-submission and correction evidence. Updated 2026-06-26.

Checklist controls

Pack itemWhat to confirmProof to retain
Final reportFPS or EPS route and final-submission marker.Submission receipt.
Deadline19 April control and later correction route.Calendar note and HMRC guidance copy.
CorrectionsWrong pay, deductions or payment date.Correction FPS/EPS receipt.
EmployeesLeavers, starters and year-end totals.Payroll register export.
ReconciliationPAYE bill and reductions.Account or software screenshot.

Receipt

Save before closing.

The year-end marker is weak without software proof.

Correction

Route depends on timing.

Do not mix pre-19 April and after-19 April correction notes.

Boundary

Software rules still matter.

Follow HMRC guidance and your payroll product workflow together.

PAYE year-end pack workflow

  1. Export final payroll register and employee totals.
  2. Save final FPS or EPS receipt and final marker evidence.
  3. Check whether any correction is needed before or after 19 April.
  4. Reconcile EPS reductions and PAYE bill changes.
  5. Archive payroll reports, receipts and correction notes by tax year.

FAQ

Is the final submission always an FPS?
Usually the final FPS carries the marker, but GOV.UK explains EPS use in some cases.
What if I find a mistake after 19 April?
HMRC has separate FPS/EPS correction guidance; keep the correction receipt in the year-end pack.
Is this official payroll advice?
No. HMRC guidance controls.

Updated 2026-06-26. This page is independent and does not replace official services, professional advice or site-specific rules.