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Annual payroll compliance is the natural conclusion of the payroll compliance cycle (see the Monthly payroll compliance guidance note), bringing the tax year to its formal close. This is only done when all payments have been made in the tax year and is relatively simple under real time information (RTI). This is because full payment submissions (FPS) will have been completed every time the payroll is run, and employer payment summary (EPS) submissions will have been submitted monthly. See the Real time information guidance note.