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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: RTI submissions: information

From April 2012, you can use EBS Function VIEW EMPLOYER RTI SUBMISSION to look at any Full Payment Submission (FPS) or Employment Payment Summary (EPS) returns that an employer has submitted by the RTI Service.

From 6 April 2013 you can use EBS Function VIEW EMPLOYER RTI SUBMISSION to look at any Earlier Year Update (EYU) returns that an employer has submitted or any EYU (internal adjustments) that have been made in RTI Service.

There are two ways to retrieve this submission data these are by either

  • Using the data the return was received through the RTI Service
    Or
  • Using the pay period that the RTI return relates to

Where you are trying to request a large amount of data, the following message will be displayed ‘Data collection in progress - viewing not yet available’. This message will also provide you with the option to ‘Cancel’ or ‘Retry’.

Once the request has been made the RTI return information will continue to be gathered together regardless of with option you choose.

If you decide to select ‘Retry’ you should do this every 5 to 10 minutes until the data is available to view.

If you decide to ‘Cancel’ the system will continue to gather the data requested. You can then go back and re-enter the request after waiting 5 to 10 minutes, if the retrieval has been completed the data will then be viewable. If the systems are still gathering the requested data you will be presented with the ‘Data collection in progress - viewing not yet available’ message again.

Once a request has been made the RTI submission data gathered will be stored and will be available for instant retrieval for the rest of that working day.

Received

By using the ‘Received’ option you can view the RTI submissions that were received by the RTI Service in a particular period.

Example

Selecting received dates between 09/05/2012 and 25/07/2012 will display a list of all the RTI submissions received from and to the dates selected.

By selecting one of the submission types you can view that particular return.

FPS

By selecting to view an FPS you will be presented with a screen that will display

  • Receipt date
  • Tax Year
  • ECON (if present)
  • Whether the EPS is a final submission for the tax year
  • Whether the EPS is a final submission because the employer has ceased

For FPS submissions received relating to a pay period after 6 April 2013 the screen will also display

  • SA UTR
  • COTAX reference

It will also display the aggregated totals of the FPS submissions received in the period selected for the following entries

  • Total tax
  • Student Loan Deductions
  • Total Employees NIC
  • Total Employer NIC
  • Total of non-individual charges
  • Count of non-individual charges

Where the FPS submissions received in the period selected contain figures that cover more than one month, you can select to view the FPS submission for one particular month.

If the FPS is the final submission for the tax year you will also be able to view the Questions and Declarations screen.

EPS

If you choose to view an EPS submission, you will be presented with the following details

  • Receipt date
  • Tax Year
  • Tax Month (if present and only)
  • ECON (if present)
  • Whether the EPS is a final submission for the tax year
  • Whether the EPS is a final submission because the employer has ceased
  • Whether the EPS has been submitted to state that there is no FPS due for that period

For EPS submissions received relating to a pay period after 6 April 2013 the screen will also display

  • No payment dates
  • Period of inactivity
  • The date the scheme ceased

The EPS will contain the following figures where appropriate

  • SSP recovered (This will no longer be viewable for tax years 2014-15 onwards)
  • SMP Recovered
  • NIC Comp on SMP
  • OSPP Recovered
  • NIC Comp on OSPP
  • ASPP Recovered
  • NIC Comp on ShPP
  • SAP Recovered
  • NIC Comp on SAP
  • CIS Deductions Suffered
  • NIC Holiday (This will no longer be viewable for tax years 2014-15 onwards)
  • Advance (if present)

For tax years 2014-15 onwards the following will also be viewable

  • Account Name
  • Account Number
  • Branch Sort Code
  • Building Society Reference (only visible where there is an entry on the submission)

Where the EPS is the final submission for the tax year you will also be able to view the Questions and Declarations screen.

Where an employer has not answered the questions but has marked the return as their final submission for the year, this screen will display the default answer ‘N’.

Where the ‘P11D forms Due’ checkbox has a default entry of ‘N’ this will not flow to ECS and ETMP to cancel the Class 1A indicator.

Note: The figures on an EPS show the cumulative total up to the date of the submission.

Pay Period

By using the ‘For Pay Period’ option, you can view the RTI submissions that contain figures relating to the selected pay period.

Example

Selecting the pay period ‘Tax Year’ 2012, ‘From Tax Month’ 02 ‘To’ 04 will display a summary of all the FPS and EPS returns where the details on the RTI Returns relates to the pay period 06/05/2012 to 05/07/2012.

By selecting to view RTI submissions pertaining to a pay period you will be presented with a screen that will display

  • Employer reference
  • AO Reference Year
  • Employer Name
  • Trade Name

Where the pay period selected is for submissions relating to a pay period after 6 April 2013 the screen will also display

  • SA UTR
  • COTAX reference

It will also display the following aggregated totals contained on any FPS submissions relating to pay period selected

  • Total tax
  • Student Loan Deductions
  • Total Employees NIC
  • Total Employer NIC

There will also be a list box that will let you know how many FPS submissions are contained in this aggregate total and the dates there were received.

FPS

By selecting to view an FPS, you will be presented with a screen that will display

  • Receipt date
  • Tax Year
  • ECON (if present)
  • Whether the FPS is a final submission for the tax year
  • Whether the EPS is a final submission because the employer record has ceased

For FPS submissions received relating to a pay period after 6 April 2013 the screen will also display

  • SA UTR
  • COTAX reference

It will also display the aggregated totals of the FPS submissions pertaining to the pay period selected for the following entries

  • Total tax
  • Student Loan Deductions
  • Total Employees NIC
  • Total employer NIC
  • Total of non-individual charges
  • Count of non-individual charges

Where the FPS submissions contains figures pertain to more than one month you can select to view the FPS submission pertaining to one particular month.

If the FPS is the final submission for the tax year you will also be able to view the Questions and Declarations screen.

Where an employer has not answered the questions but has marked the return as their final submission for the year, this screen will display the default answer ‘N’.

Where the ‘P11D forms Due’ checkbox has a default entry of ‘N’ this will not flow to ECS and ETMP to cancel the Class 1A indicator.

EPS

On the View Submission screen, you will also be able to view the cumulated EPS figures received up to the end of the selected pay period for the following

  • SSP Recovered (This will no longer be viewable for tax years 2014-15 onwards)
  • SMP Recovered
  • NIC Comp on SMP
  • OSPP Recovered
  • NIC Comp on ASPP
  • ASPP Recovered
  • NIC Comp on ShPP
  • SAP Recovered
  • NIC Comp on SAP
  • CIS Deductions Suffered
  • NIC Holiday (This will no longer be viewable for tax years 2014-15 onwards)
  • Advance (if present)

For tax years 2014-15 onwards the following will also be viewable

  • Account Name
  • Account Number
  • Branch Sort Code
  • Building Society Reference (only visible where there is an entry on the submission)

Where the pay period selected is for submissions relating to a pay period after 6 April 2013 the screen will also display

  • No payment dates
  • Period of inactivity
  • The date the scheme ceased

Where the EPS is the final submission for the tax year you will also be able to view the Questions and Declarations screen.

Where an employer has not answered the questions but has marked the return as their final submission for the year, this screen will display the default answer ‘N’.

Where the ‘P11D forms Due’ checkbox has a default entry of ‘N’ this will not flow to ECS and ETMP to cancel the Class 1A indicator.

EYU

From 6 April 2013 you will also be able to view any Earlier Year Updates (EYU) relating to that employer in both the ‘View Submissions Received’ and ‘View Submissions Summary’ screens.

On both these screens you will be able to view the following for the date or pay period selected

  • Receipt Date
  • Tax Year
  • ECON
  • Internal Adjustment (where appropriate)
  • Total tax
  • Student Loan Deductions
  • Total Employees NIC
  • Total Employer NIC

For tax years 2014-15 onwards the following will also be viewable

  • Total of Non-individual Charges
  • Count of Non-individual Charges