Employers who have not submitted a final Full Payment Submission (FPS) or Employer Payment Summary (EPS) for 2012-13,will start receiving penalty letters from Tuesday 25 June 2013. To ensure that employers who took part in the pilot scheme are treated in the same way as non-pilot employers, HMRC will apply from 19 May 2013. As the deadline of 19 April 2013 has passed for submitting a final FPS, pilot employers should instead submit an Earlier Year Update (EYU) to make their final 2012-13 report.