When you prepare your FPS file, make sure all data fields comply with HMRC’s reporting requirements. A common point of confusion is whether to include taxable payrolled benefit amounts in the "Pay After Statutory Deductions" column.
Since HMRC defines the structure and formatting of FPS files, you need to follow these guidelines on how to report each data field, including what to include in this column.
To stay compliant, contact HMRC or refer to their official website for detailed guidance on payroll reporting requirements.