We file all our clients RTI submissions free of charge

RTI consists of 4 main submissions to HMRC;

  • Employer Alignment Summary. (EAS) aligns payroll data with HMRC’s data.
  • Full Payment Summary. (FPS) submits all the employee and employer data relating to the pay period.  FPS’s have to be sent on or before the date an employee is paid it has to include ALL employees even casual and employees below the lower earnings level.
  • Employer Payment Summary. (EPS) submits any employer reclaims and deductions suffered for the Construction Industry.
  • Employer Payment Summary Nil Return. (EPS Nil) submits a NIL return or no activity under PAYE for a particular period.

To avoid HMRC penalties it is important that all the information sent is correct, current and accurate.

What has changed?

Year-end P35 which included employee P14’s and P38A returns for casual employees are no longer required.  A paper P60 is still issued to the employee at the end of the tax year.

In year forms P45 and P46 are no longer used to report starters and leavers to HMRC.  A paper P45 is still issued to the employee leaving employment.  Employers taking on new staff should still expect to receive a paper P45 from a new employee.

The paper P46 is now obsolete as it doesn’t gather all the relevant information required to file a full payment summary for an employee.  Employers should still keep a paper record of employee information.  We have designed a new form for our clients  to use.  Our new starter form has all the fields required by RTI to collect the employee information on.  contact us for more information. 

There are no changes to forms P11D and P11D (a) for taxable benefits and expenses.

Construction Industry

There are no changes to reporting in the Construction Industry. However, deductions suffered  now have to be reclaimed on an EPS.

We provide a full CIS service from £10.00 for a monthly CIS300 return