RTI
RTI Countdown
Thursday, May 23rd, 2013For employers communicating in real time from 06 April 2013, the deadline for the submission of the Month 01 Employer Payment Summary has passed. Employers should now also have made the payment that is due to Cumbernauld by the 22nd, if paying electronically. HMRC have produced article regarding this calculation and their Liabilities [...]
RTI and Payments Over
Thursday, May 23rd, 2013HMRC have issued clarification on how to calculate the monthly payment due to the Cumbernauld Accounts Office (by 19 monthly or 22nd if paying electronically). This is timely advice, as Forum users and various social media sites have reported problems from employers in verifying this information to HMRC’s Liabilities and Payments Viewer (the ex-Business Tax [...]
RTI and National Insurance Number Notifications
Thursday, May 23rd, 2013A capability within RTI allows HMRC to look at the National Insurance Number (NINO) that we have submitted on our Full Payment Submission (FPS) and / or National Insurance Verification Requests (NVR) and compare it to their records. Where there is a mismatch, HMRC may advise us to use another NINO on our payroll records. [...]
RTI and Incorrect Tax Codes
Thursday, May 23rd, 2013Oh dear. HMRC has admitted that real time exchange of data is creating new employment records and, as a result, the issue of incorrect tax codes. This all stems from incomplete alignment submissions that have been made in the following circumstances: Where the alignment process has only been completed in part by the [...]
RTI Countdown
Tuesday, May 14th, 2013As you will be aware, from 06 April 2013, most employers started to report payroll information in real time. Alignments have been done and many employers will have submitted at least one FPS. The deadline for the first EPS is approaching on the 19th, with payment over to Cumbernauld by the same date, or the [...]
19 May Approaches
Tuesday, May 14th, 2013Don’t forget – non-RTI Pilot employers have to submit their 2012/13 annual returns (P35 and P14s) by 19 May 2013 to avoid late filing penalties being imposed. There is also an obligation for employers with an open PAYE scheme to tell HMRC if there is no return due. Further Information HMRC – Your 2012/13 Employer [...]
RTI and Annual PAYE Schemes
Tuesday, May 14th, 2013HMRC have clarified the criteria for registering a PAYE scheme as an annual scheme. An annual scheme must meet all of the following requirements: all the employees are paid annually all the employees are paid at the same time/same date the employer is only required to pay HMRC annually Meeting the annual PAYE scheme criteria [...]
RTI and HMRC’s Basic Payroll Tools (BPT)
Tuesday, May 14th, 2013It would appear that there are technical problems with HMRC’s own payroll software BPT when trying to send RTI information via the Government Gateway. BPT is designed for employers with 9 employees or less. In this regard, they have published an update for users that may be experiencing issues – see below. Comment Hidden [...]
RTI – The continuing saga – Part 1 – Unpaid Absence
Wednesday, May 8th, 2013Yet again HMRC have made a decision to make changes to the FPS reporting procedures which should have been foreseen many months ago during the pilot year. The change revolves around the Unpaid Absence field (153). Guidance on completion of this particular field has been sparse to [...]
RTI – The continuing saga – Part 2 – Out of Synch Payrolls
Wednesday, May 8th, 2013Employers are required to report PAYE in real time under RTI. As such the Full Payment Submission must report the correct payment date, in other words the date on which employees are paid. The date that the payroll was run is not the payment date unless they are the same. It has become apparent that [...]
RTI and Annual PAYE Schemes
Tuesday, April 30th, 2013Importantly, HMRC have provided information on the current position regarding processing requests from employers regarding annual schemes. This is summarised as follows: Processing Requests As at 29 April 2013, HMRC are unable to process requests from employers to: Move to paying annually and register as an annual scheme Change their payment frequency HMRC will [...]
RTI Countdown
Tuesday, April 30th, 2013From 06 April 2013, most employers started to report payroll information in real time. Alignments have been done and FPSs are flowing thick and fast to HMRC. We are now approaching the end of tax Month 01 so almost time to think about the first Employer Payment Summary and making the first payment of the [...]
RTI Countdown
Wednesday, April 24th, 2013From 06 April 2013, most employers started to report payroll information in real time. HMRC have published a number of useful pages on their Website and consolidated these at the below link: Further Information HMRC – RTI ‘Guidelist’
RTI Countdown
Tuesday, April 16th, 2013From 06 April 2013, most employers started to report payroll information in real time. HMRC have published a number of useful pages on the Website, however, it was only last week that they provided a list that consolidates all of these. I think that this is very useful information so [...]
RTI and National Insurance Verifications Requests (NVRs)
Tuesday, April 16th, 2013Following some queries from both employees and employers, on 12 April 2013 HMRC published some clarification and clarified guidance regarding the National Insurance Number (NINO) and the use of the NVR. Through RTI, it is possible to trace and / or match a NINO using the NVR submission. This will enable the employer to: [...]
Real Time Information and P45s and P46s
Tuesday, April 16th, 2013HMRC issued a statement on their Website in the middle of last week in response to a number of queries they had received from employers who were trying to submit P45s and P46s but were getting rejection messages. This message gave error code 7818 and stated ‘This PAYE In-Year Movement submission cannot be accepted as [...]
Employer Bulletin 44
Tuesday, April 16th, 2013HMRC have published their April ‘RTI is Here!’ Employer Bulletin. In fact, this is quite a good and comprehensive round-up of recent issues that we have reported on our Newsletter, so I would urge you to have a read over lunch one day. Further Information HMRC – Employer Bulletin 44 April 2013
RTI Countdown
Tuesday, April 9th, 2013From 06 April 2013, most employers will have to start reporting payroll information in real time. We have included some useful links to areas on HMRCs Website that will be helpful. Further Information HMRC – Preparing to Operate PAYE in Real Time HMRC – Are you ready to report PAYE in real time? [...]
RTI and the Starter Declaration – UPDATE 06 April 2013
Tuesday, April 9th, 2013We are returning to the issue of the revised starter process that HMRC are advising that employers operate under RTI. At The Learn Centre, we have provided payroll professionals with the necessary day-to-day information that they will need to ensure that HMRC are provided with the required details to meet their RTI obligations. Accordingly, we [...]
RTI Countdown
Wednesday, April 3rd, 2013From 06 April 2013, most employers will have to start reporting payroll information in real time. In their informal communication to employers, HMRC provided links to the Business Readiness Checklist. This will help employers ensure that they are ready for reporting in real time from the first payday [...]

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