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FPS
RTI and National Insurance Number Notifications
A 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
Oh 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 – The continuing saga – Part 1 – Unpaid Absence
Yet 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 [...]
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 [...]
RTI and the Starter Declaration – UPDATE 06 April 2013
We 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 and the Starter Declaration – UPDATE 2
The Learn Centre has tried in recent months to provide employers with the practical day-to-day information that payroll professionals need to ensure they meet their RTI obligations. As such, we have twice provided information about the essential Starter Declaration process that is required for all new employees. This is so that HMRC are aware of [...]
RTI and the Payment Date
We are including this information to try and clear up any confusion regarding the requirement to report the Payment Date (Data Field 43) on the Full Payment Submission (FPS). This is a mandatory filed that must be shown on all FPSs. HMRC define the reporting requirement for Field 43 as follows: Enter the payment [...]
RTI and Payrolls on or around 06 April 2013
6am on 06 April 2013 is RTI go-live. This is the time and date after which the HMRC’s system will be ‘open’ to accept RTI submissions. Any submissions before this date will be rejected – simply, HMRC’s system will not be ready until 6am on Saturday 06 April 2013 to accept RTI files. However, a [...]
RTI ‘On or Before’ Exceptions in Draft Legislation
On 14 November 2012, we advised that HMRC had issued revised guidance regarding the strict ‘on or before’ rule – that the Full Payment Submission (FPS) must be submitted ‘on or before making a relevant payment to an employee’. This obligation was conferred on us by Regulation 67B of The Income Tax (Pay As You [...]
RTI – The ‘On or Before’ Issue
HMRC’s communication about Real Time Information (RTI) to all employers commences this month. In their letter, HMRC will be confirming that the main RTI submission, the Full Payment Submission (FPS), must be sent ‘on or before’ the time that employees are paid. As at 09 October 2012, their Website reads: Each time you pay an [...]
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 – End of Year Processing
One of the concepts of RTI is the regular flow of information to HMRC in the form of the submissions. For most employers, this will be: The regular Full Payment Summary (FPS) at, or before, the net pay is paid to the employee, and The Employer Payment Summary (EPS), sent before the monthly or quarterly payment [...]
RTI – The Employer Payment Summary (EPS)
Two weeks ago, we concluded looking at the Full Payment Summary (FPS). This week, we look at the Employer Payment Summary (EPS). The FPS and EPS are likely to be the two most common RTI submissions that an employer is required to make. At the time the employees are paid, or before, RTI requires the [...]
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 [...]
