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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE RTI: submissions and charges: RTI submissions overview

Submission of RTI information to HMRC

There are four types of RTI submission.

  • Employer Alignment Submission (EAS)
  • Full Payment Submission (FPS)
  • Employer Payment Summary (EPS)
  • Earlier Year Update (EYU)

Commercial payroll packages and HMRC’s Basic PAYE Tools (BPT) allow employers to generate RTI submissions and send them to HMRC via PAYE Online and Electronic Data Interchange (EDI).

The EAS was used by large employers upon joining RTI up to the end of the 2013-14 tax year. The EAS was created through the employer’s payroll software and included details of all employees employed since 6 April; this enabled the alignment of both employers and HMRC’s records. The EAS was only applicable to year 2013-14; see DMBM519210 for more information.

An FPS includes details of employees paid during that period such as name, pay, deductions and so on. An FPS should be submitted on or before an employee is paid and cannot be used after 19th April following the end of the tax year; see DMBM519215 for more information. To make any corrections or submit further information after this date has to be done via an EYU.

The EPS is used to claim recovery of Statutory Payments, NICs holiday and CIS deductions suffered by limited companies and can be submitted up to six years after the end of a tax year; see DMBM519220 for more information.

The EYU allows an employer to correct any errors or omissions identified after the 19th April for a previous RTI tax year and can be submitted up to six years after the end of a tax year to which they relate; see DMBM519230 for more information.

NINO Verification Request (NVR)

An RTI employer can submit an NVR via their payroll software or BPT allowing them to either:

  • verify a NINO (National Insurance Number) they have been given by a new employee
  • obtain a NINO if a new employee does not know it.

RTI Core and storage of RTI submissions

RTI submissions are channelled to a central database called RTI Core. RTI submissions are retained on RTI Core for two years after the tax year to which they relate.

RTI Core processes the information contained on the RTI submissions and sends the relevant data to other HMRC systems such as ETMP and NPS.