Can I submit FPS for paid balance adjustments earlier than the latest payroll process for the UK?

No, you must not submit FPS for paid balance adjustments that are earlier than the latest payroll process of the employee in the tax year.

• If there's a need to report such paid balance adjustments from an earlier date, you need to use an earnings element as at the latest payroll process date of the employee in the tax year to ensure latest year-to-date values are included in the FPS.
• If it's an EYU, you can do an unpaid balance adjustment at any time during the tax year. You can then run FPS without the prepayment parameter value, which automatically reports the latest year-to-date values.
• If it's a normal FPS (not EYU), the unpaid balance adjustment is automatically reported with the latest year-to-date values in the latest FPS for the payroll.