On 1 July 2021 the final pay control rules changed. These changes were applied retrospectively from the 1 April 2018 and employers were able to apply for final pay control charge invoices received or paid between 1 April 2018 and 1 July 2021 to be reassessed.
Any final pay control charges calculated on or after 1 July 2021 will take into account the revised CPI percentage and the new exemptions introduced to final pay controls and therefore do not need to be reassessed.
The closing date for receiving any final pay charge (FPC) reassessments applications forms has now closed. New applications for reassessment won’t be accepted after this date.
View more information on the reassessment of final pay control charges submitted before the deadline.
We will contact you once your final pay control charge has been reassessed. To help avoid delays to our processes, do not contact the Final Pay Control Team to ask about your reassessment whilst we complete these.