EAS
The Employer Payment Summary and ‘Split’ Payrolls (2)
In February 2013, we reported the potential issue of a single PAYE scheme reference that might be split between two, or more, locations. For example: The weekly employees are processed by one location, however, the monthly employees are outsourced to a payroll bureau The main payroll is processed in-house, however, the expatriate employees [...]
The Employer Payment Summary and ‘Split’ Payrolls
An emerging picture could be a concern to employers who have a single PAYE scheme Reference payroll that is split between two, or more, locations. For example: The main payroll is processed in-house, however, the expatriate employees on the payroll are processed externally by accountants For confidentiality reasons, the employees’ payroll is processed [...]
Scottish Court Orders – Update January 2013
Please see below updated legislation link In August 2012, we reported that the process of debt enforcement in Scotland is referred to as diligence, made in accordance with The Debtors (Scotland) Act 1987. This contains tables that must be used when calculating the Arrestment to be made from earnings. These tables were last reviewed in [...]
Scottish Court Orders
The Debtors (Scotland) Act 1987 contains the tables that must be used to calculate the amount an employer has to deduct when a Scottish Court Order is applied. The process of debt enforcement in Scotland is referred to as Diligence. As a reminder, there are three diligence measures that employers should be familiar with – [...]
RTI – The Summary
Over the last few months, we have taken a step-by-step approach to the exciting new prospect in our payroll lives which is Real Time Information. This Newsletter leaves you with a summary of the submissions and some thoughts. We have covered all of the five submissions that we are going to have in our departments [...]
RTI – The Earlier Year Update (EYU)
We have covered four of the five RTI submissions in our Newsletters over the last few months: The Employer Alignment Submission (EAS) – the once-only submission designed to align HMRC’s National Payment System (NPS) with the personal details held in your payroll system The Full Payment Summary (FPS) – probably the main RTI submission made [...]
RTI – The National Insurance Verification Request (NVR)
Over the last few weeks we have looked at three of the five submissions that employers may have to make under RTI. The first submission was the EAS (Employer Alignment Submission), designed to align the payroll system to HMRC’s master record. Then we looked at the FPS (Full Payment Submission) and the EPS (Employer Payment [...]
RTI – The Full Payment Submission (FPS) Part 1
Last week, we advised that there will be five types of submissions, though employers, or bureaus if the payroll is outsourced, may not be required to make all of them: Employer Alignment Submission (EAS) Full Payment Submission (FPS) Employer Payment Summary (EPS) National Insurance Verification Request (NVR) Earlier Year Update (EYU) We concentrated on the [...]
RTI – The Employer Alignment Submission (EAS)
We are now looking at the data that will be contained in the RTI submissions to HMRC. As a reminder, there are five types of submissions that RTI Employers can be required to make. If the payroll is outsourced, say to a payroll bureau, they may make these on the employer’s behalf. Note that not [...]
RTI – The Submission Types
We are continuing to look at ‘RTI – The What’ in this Newsletter, starting to focus on exactly what information will be contained in the RTI submissions themselves. However, it is necessary to say, again, that RTI does not change the fundamentals of payroll processing. All activities that are currently performed, i.e. calculating and deducting [...]

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