Employer’s Guide to Final PAYE Submission 2024/25
- JAFA Accountancy
- Apr 16
- 3 min read
19 April is your final chance to submit PAYE for 2024/25. Miss it, and you risk HMRC penalties. Here’s what to do and what to avoid.
What Is the Final PAYE Submission?
The final PAYE submission is your last payroll report to HMRC for the tax year ending 5 April 2025. It's typically a Full Payment Submission (FPS) sent on or before your employees' last payday of the tax year.
In this submission, you must indicate that it's your final submission for tax year by selecting 'Yes' in the 'Final submission for year' field in your payroll software.
If you didn't pay any employees in the final pay period, or if your software doesn't have the 'Final submission for year' option, you should send an Employer Payment Summary (EPS) instead.
The deadline to submit your final FPS or EPS for the 2024/25 tax year is 19 April 2025. You can also make your final PAYE submission for 2024/25 online if your payroll software supports online filing.
Common Mistakes to Avoid in Your Final PAYE Submission
Here are some common mistakes to avoid in your final PAYE submission for 2024/25 deadline that could lead to penalties or complications.
Missing the 19 April Deadline
If you don’t submit your final FPS or EPS on time, HMRC may fine you.
Not Marking It as ‘Final’
In your payroll software, make sure you tick the box that says it’s your final submission for the tax year.
Wrong or Outdated Employee Details
Check that all names, NI numbers, and leaver info are correct before submitting.
Forgetting to Send an EPS If No One Was Paid
If you didn’t run payroll in the final period, you still need to submit an EPS.
Using the Wrong Payment Date
Use the date your staff were actually paid - not when you processed it.
RECOMMENDED READING: Can Payroll Be Backdated? What HMRC Really Allows
Best Practices for a Smooth Final PAYE Submission 2024/25
Now let’s look at some of the best practices to ensure a hassle-free final PAYE submission:
Reconcile Your Year-to-Date Figures
Before submitting, check that your total pay, tax, and NI figures for each employee match what’s already been reported throughout the year. Any mismatch could trigger flags from HMRC.
Keep a Record of Your Submission
Always save the confirmation or receipt from HMRC once you submit your final FPS or EPS. It’s useful in case there are any disputes or follow-ups later.
Set a Reminder for Next Year
Add a calendar reminder a few days before the 19 April deadline next year. It’ll help you avoid last-minute stress or delays, especially if you usually run payroll on autopilot.
Use Software That Highlights Issues Early
Choose a payroll system that flags issues early and keeps everything in one place like the streamlined app-based setup we use at JAFA. It can save you from submitting something HMRC might reject or question.
What We Think
Final PAYE submissions often catch employers off guard, not because they’re hard, but because the system isn’t always clear. HMRC doesn’t offer much support, and if you’re new to payroll or doing it yourself, it’s easy to feel unsure.
We believe small business owners shouldn’t have to second-guess every step. The process should be straightforward, with fewer chances to make simple mistakes. In our view, better tools and clearer guidance would save employers a lot of stress and money.
How JAFA Can Help
We know payroll can feel confusing, especially when you’re doing it alone. That’s why we’ve built a system that simplifies everything from start to finish.
Our app-based solution guides you through payroll step by step, flagging issues before you submit and making sure nothing gets missed. You can report wages, upload payslips, and finalise submissions without spreadsheets or guesswork.
Need help making staff payments or filing your final return? We can handle that too, so you meet every deadline without any stress.
Contact our expert accountants based in Birmingham, UK, either by booking a FREE discovery call or calling us on +44 121 227 6277.
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