There are rules that businesses must follow when they are reporting employee changes. These changes must be sent to HMRC using a Full Payment Submission (FPS). The FPS is a submission that is required every time you pay your employees and must be submitted on or before the usual date you pay your employees. The information provided on an FPS helps HMRC ensure that they have the up-to-date information on your employees.
Additional information is required on your FPS if:
it includes a new employee
an employee leaves
you start paying someone a workplace pension
it’s the last report of the tax year
an employee changes their address
You may also need to tell HMRC if an employee:
becomes a director
reaches State Pension age
goes to work abroad
goes on jury service
dies
joins or leaves a contracted-out company pension
turns 16
is called up as a reservist
changes gender