HMRC have produced a user-friendly range of web pages, providing employers with up-to-date guidance on real-time information (RTI).

Included are some useful checklists for the submission of the full payment submission, employer payment summary and earlier year update, which are summarised below.

Employers with up to nine employees or pensioners will be able to use a facility of the basic PAYE tools to submit their RTI data electronically.

• Full payment submission (FPS) is the RTI data file that must be sent to HMRC on or before payday every time the employer makes a payment to an employee or pensioner. The deadline for submission is normally on or before payday (some easements for small employers apply up to 5 October 2013). However, employers need to be aware that their payroll software may set an earlier deadline for submission such as before the payroll being shut down.
• Employer payment summary (EPS) is used to adjust the PAYE payment to HMRC’s debt management and banking. For example, if the employer has paid an amount of statutory maternity pay via the payroll it can reclaim 92% of that from its PAYE payment. The EPS can also be used to notify HMRC that no FPS is due. The deadline for submission of the EPS to HMRC is 19th of the month.
• National Insurance number verification request (NVR) is a new service available to RTI employers, which will enable them to verify or obtain a National Insurance number for new employees. The service becomes available two weeks after an employer has submitted its first FPS.
• Earlier year update (EYU). This facility allows employers to make amendments for a previous tax year after 19 April, after the final FPS has been sent. Employers will be able to amend year to date figures submitted under RTI. This facility will be available on the basic PAYE tools from the end of May 2013.

HMRC have published easement rules for employers with fewer than 50 on the payroll that pay their employees weekly or two-weekly but process their payroll monthly.

Under RTI rules, they should submit their FPS when they pay each employee rather than when the payroll is run. The easement rules will operate between 6 April and 5 October 2013, after which normal rules apply. Further details are available.

Linda Pullan is head of Payroll Alliance. She can be contacted on 020 8662 2050 and by email

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