I want to close the business. how do i send the last fps

Hello Mcshop, 

Welcome to the Community page, 

You will need to send the FPS as you would do your normal submission to HMRC for the employee wages the EPS also needs to go and depending on the payroll you are using if it is advanced you need to tick the box for the caseation of payroll, if it is standard you do it via HMRC.