If you do multipile payrun in advance for making payment in advance you will need to e-file each FPS in advance.
For more details please read the HMRC writing:-
Almost all employers must report payroll information to HMRC on or before the time the payment
is made. HMRC does not recommend that you submit FPS due in a tax year too far in advance of
payment, because if the FPS is sent closer to the time of payment you'll be able to include any
late amendments you have to report.
Whilst FPS can be submitted in advance for the current tax year - for example, an employer paying weekly could submit the FPS in advance each month, or a director/sole employee planning to take the same earnings each month could submit 12 FPS for the full year in April - those sent several months in advance are more likely to need correcting because an employee may leave, receive additional payments or you might receive a new tax code for them that changes the tax due.For example: If you submit six monthly FPS for tax months 1, 2, 3, 4, 5 and 6 in advance and then an employee leaves in tax month 3, you'll have to submit another FPS for month 3 to show the employee has left, with revised year to dates figures, and you'll also have to submit further FPS for months 4, 5 and 6, to replace the original FPS submitted, to show that:
- the 'Pay in Period' is reduced to £0
- the 'Payment date' matches the payment date you originally reported
- the 'Year to date' figures and 'Date of leaving' are provided as shown on the revised FPS for month 3