RTI: HMRC provides business scenarios involving changes to information already submittedSunday, September 4th, 2011
One of the most common concerns over the Real Time Information (RTI) project is whether or not HMRC really understands the different payment scenarios that occur when the payroll has been run and then changes have to be made. The latest technical guidance published by HMRC for developers provides opportunity for the concerns to put to the test.
In a document entitled “Customer Journeys and Business Scenarios”, HMRC gives worked examples that detail the way in which subsequent changes to RTI submissions will have to be handled by payroll systems, including:
- reversal before 19th of following month
- reversal and adjustment outside normal cycle
- reversal and normal payment
- underpayment adjusted outside pay cycle
- overpayment adjusted outside pay cycle
- items with differing tax/NICs treatments
- payment to multiple bank accounts
- aggregation of earnings across two employments
- changing works number
- calculation is done in two or more places by two or more agents independent of each other and employee receives a single payment
- multiple employments across two or more PAYE schemes with a single payment
- payment is made to an employee in week 53, 54 or 56
- Net to Gross
- payments received not subject to tax, National Insurance or Student Loan
- identifying the correct date of leaving
- starting date and verifying NINO separately
- multiple payroll runs in the same month
- when is an Employer Alignment Submission (EAS) required?
- when is an Employer Payment Summary (EPS) needed?
- how will P45s be handled in period to 6th October 2013?
- what happens when I take somebody on in period to 6th October 2013?
- corrections to a previous RTI tax year
- date of leaving straddling a tax year – payment in second year
- date of leaving straddling a tax year – no payment in second year
- omitted final payment indicator
- incorrect leaving date submitted.
Does this list cover all of the non-standard situations that you can think of? If you can think of others, it would be sensible to discuss them with your software provider so that they can be discussed with HMRC.