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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
Updated
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Employer returns: RTI submissions: mandation and joining

From 6 April 2012, EBS Functions VIEW EMPLOYER SUMMARY and AMEND EMPLOYER SUMMARY will be enhanced to enable you to view the following RTI information

Mandation date

The mandation date is the date the employer is invited or mandated to file RTI returns using the RTI Service. This date will be set by the migration team and can be viewed in both EBS Functions VIEW EMPLOYER SUMMARY and AMEND EMPLOYER SUMMARY.

Any alterations that need to be made to this date must be done by the migration team. Once this date has been set, the employer will be required to either file an EAS, if they have 250 or more employees or administer on two or more payroll systems or an FPS if neither of these apply.

The mandation date could change if the employer contacted HMRC to say that they were not ready to start submitting RTI returns. The migration team would amend or remove the original date and enter put in the new mandation date.

The [Mandation History] button will take you to a list of mandation dates where this has occurred.

Joining date

The joining date is the date that an employer submits their first Full Payment Submission (FPS) through the RTI Service.

This date can be viewed in both EBS Functions VIEW EMPLOYER SUMMARY and AMEND EMPLOYER SUMMARY.

Mandation history

You will only be able to view the mandation history box where the mandation date has been altered. It will display a list of the mandation dates and the date the mandation date was entered.