October 2026 PAYE deadlines: a practical FPS, EPS and payment checklist

The UK PAYE calendar can catch out small employers because the payday reporting deadline, the employer-adjustment deadline and the date money must reach HMRC are different things. On 8 October 2026, the tax month that ran from 6 September to 5 October has just ended. This is a useful moment to reconcile what you paid staff, what you reported under Real Time Information (RTI), and what you still owe.

The immediate dates for many employers are 19 October for an Employer Payment Summary (EPS), where one is needed, and 22 October for an electronic PAYE payment. A Full Payment Submission (FPS) has a different clock: it is normally due on or before each employee payday, not on 19 or 22 October. Check your PAYE scheme and HMRC account before deciding what action to take.

The October 2026 PAYE dates at a glance

These are HMRC's normal rules, not a substitute for checking your particular employer account. Allow enough processing time for the chosen payment method, especially around weekends or bank holidays. A payment you initiate near a deadline may not be received by HMRC immediately.

First check the FPS: was each payday reported?

An FPS tells HMRC who was paid, their pay, tax and National Insurance information, and other payroll deductions. HMRC says the FPS should normally be submitted on or before payday, even for employers authorised to pay HMRC quarterly. If you paid staff between 6 September and 5 October, verify the actual payroll submissions instead of treating the October payment deadline as an extension to report wages.

Check employee details, starters and leavers, payment dates, gross pay and deductions against the payroll register. Part-time work or a pay amount below the threshold for a deduction does not automatically remove reporting obligations. If an FPS was missed or was incorrect, use HMRC's correction or late-reporting guidance promptly; do not change the genuine payday to make the record appear timely.

When do you need an EPS by 19 October?

The EPS is not a duplicate FPS. Employers use it for certain adjustments, such as reclaiming eligible statutory payments, claiming Employment Allowance and reporting some Construction Industry Scheme deductions. HMRC says an EPS should be sent by the 19th of the following tax month to apply an eligible reduction to that period's bill. Not every employer needs one every month.

A nil bank payment does not prove that no report is needed. Equally, do not send a no-pay EPS when wages actually went out. Compare the payroll ledger, submission receipts and HMRC account before making that decision.

Reconcile the balance before paying HMRC

HMRC's PAYE bill includes amounts such as employee Income Tax deductions, National Insurance and certain other payroll liabilities, minus any relevant EPS reductions. Check that your payroll totals, employer costs and adjustments agree with the balance you expect to pay. HMRC says FPS liabilities are normally viewable from the 10th of the next tax month, so check the account again once it has updated.

Do not confuse employees' net-pay bank transfers with the employer's tax bill. Payroll deductions and employer liabilities must be accounted for separately. Verify the payment reference, payment method and processing time. If Direct Debit is in use, confirm the collection arrangement before making a second manual payment.

Does quarterly payment change RTI reporting?

Some smaller employers can pay HMRC quarterly rather than monthly. HMRC says this may be available if the usual amount owed is below £1,500 a month; contact HMRC to confirm. The quarter ending 5 October covers 6 July–5 October and has a usual electronic payment deadline of 22 October. Quarterly payment permission does not make FPS submissions quarterly: employees' pay still has to be reported on or before each payday.

A seven-step payroll close checklist for this week

1. List pay dates from 6 September to 5 October, including irregular wages, bonuses and director payments; compare them with the payroll register.
2. Verify each FPS acknowledgement and investigate missing employees, incorrect dates or rejected submissions.
3. Decide if an EPS is needed for a no-pay month or eligible adjustment and send it by 19 October.
4. Reconcile gross pay, net pay, deductions and employer costs against the ledger and bank transfers.
5. Review the HMRC PAYE account after the October liability appears, allowing for any EPS reductions.
6. If a payment is due, allow time for funds to reach HMRC by 22 October electronically or 19 October by post.
7. Retain RTI submission receipts, reconciliation notes, payment confirmations and correspondence for your records.

If something is wrong, correct it promptly

HMRC has specific FPS correction and late-reporting rules, including limited exceptions. If an EPS is wrong, submit a corrected EPS as soon as possible. If the PAYE account shows an unexpected bill, confirm which RTI messages HMRC received before making additional payments. Missing or inaccurate payroll reporting can also affect employees, so retain a clear audit trail of corrections.

A useful accounting control is to track three separate statuses: payroll calculated, RTI accepted, and HMRC liability paid. A completed payslip run does not mean the PAYE bill has been settled. Repeat the close for 6 October–5 November so the same problem does not build up again.

Make October deadlines part of a monthly finance routine

Keep payslip totals, FPS receipts, EPS decisions, payment references and bank evidence together. Assign someone to resolve mismatches before the deadline. The aim is not extra paperwork; it is making sure the figures sent to HMRC, the money sent to staff and the cash reserved for payroll liabilities tell the same story.