The checklist for end of year reporting is no longer mandatory. HMRC will accept a final FPS or EPS for tax year ending 5th April 2016 without a completed checklist.

The final FPS should be sent on or before employees’ last payday of the tax year.

Employer Payment Summary (EPS) Should be sent when:

• You forgot to put ‘Yes’ in the ‘Final submission for year’ in your last FPS

• You didn’t pay anyone in the final pay period of the tax year

• Corrections should be done on an FPS. Use late reporting reason H for each correction.