If you are in a position where you may be required to pay your staff team earlier than usual in December due to closure of your club for the festive period. Make sure you are reporting Real Time Information (RTI). If this applies to your business, you must consider and report Full Payment Submission (FPS) as normal.  

For example, if you pay on 19‌‌‌ December 2025 but your normal payment date is 31‌‌‌ December 2025, please report the payment date as 31‌‌‌ December 2025. In this example the FPS would need to be sent on or before 31‌‌‌ December 2025.

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