Preparing for end of year reporting
For 2021/22, your last Full Payment Submission (FPS) or Employment Payment Summary was due for the year, up to and including 5 April 2022. It needed to include an indicator that this was your final submission so that HMRC can finalise their records for you and your employees.
You should have also given your employees a P60 if they were in your employment on 5 April 2022. You had until 31 May 2022 to do this.
If you’re not going to pay anyone again for tax year 2021/22, remember to send an EPS with the indicator ticked to show you did not pay anyone in the final pay period and it is the final submission.