Real Time Information (RTI) submissions

Real Time Information (RTI) submissions are sent to HMRC.

 

Good to know...

• An FPS Full Payment Submission is an RTI online submission to be sent on or before each payday. This informs HMRC about the payments and deductions for each employee. must be sent on or before the employees pay date.

• To receive the amount on your HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. account, an EPS Employer Payment Summary is an RTI online submission sent monthly if, you are reclaiming statutory payments, claiming Employment Allowance (EA is only reported once per tax year), reporting Construction Industry Scheme (CIS) deductions or reporting how much Apprenticeship Levy is due. The EPS is also used to report if no employees will be paid for a whole tax month or longer. is sent by the 19th of the following tax month.

• If you forget to send an EPS, you can submit it the following month.

• HMRC Guide: Reporting to HMRC: FPS. External website

• HMRC Guide: Reporting to HMRC: EPS. External website

• HMRC Guide: Sending an FPS after payday (Late reporting). External website

• HMRC Guide: What happens if you do not report payroll information on time (RTI Real Time Information is the current method for reporting PAYE to HMRC, comprising FPS and EPS submissions. fines). External website

• HMRC Guide: Disagree with a tax decision (Disagree with a fine). External website

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