I have recently brought our payroll function in house and I have one specific question regarding RTI and the FPS. The back up provided by our previous payroll provider was restored and all year to date values etc were as expected. I have updated the company details and gateway ID's etc. but the one thing that has not come across is the history of FPS submissions. This means when I go to FPS the current month, the year to date values are being communicated to HMRC. I am concerned that this means HMRC will assume our liability is double what it should be. Need I worry about this? is the FPS sent in such a way that this will be obvious to HMRC or is there a further step that I should have taken prior to the FPS?