Online submissions to HMRC

When HMRC introduced Real Time Information (RTI) back in 2013 it meant the way you process and report your payroll changed quite significantly. Although RTI has now been around for a while, we know you may still have questions about what must be submitted and by when.

There are a number of different RTI submissions, but the most common ones you’ll make are the full payment submission (FPS) and employer payment summary (EPS).

These submissions ensure HMRC’s records of your employee and payment details are kept up to date in real time. Using Sage One Payroll it’s quick and easy to make all of the necessary submissions at the right time.

Payroll information to report:

Full payment submission (FPS) You must make a FPS submission each time you pay your employees. It contains information about what you paid your employees in that period and information of any new employees or leavers.

It’s important that you submit the FPS on or before the date your employees receive their pay. If you submit it after this date, from October you’ll receive a penalty from HMRC.

Employer payment summary (EPS) You would normally submit an employer payment summary (EPS) when you recover statutory payments, which reduces your liability and the amount you owe HMRC.

It includes supplementary information about your company’s tax and NI liability, such as employment allowance and small employers’ relief.

You can also enter any values external to your payroll that reduce your liability to HMRC, such as Construction Industry Scheme (CIS) deductions suffered. Or, indicate that no one was paid during the period.

You only need to submit one EPS per tax month, or quarter, depending when you make your liability payment to HMRC.
Final employer payment summary (EPS) At the end of the tax year you must submit a final EPS, which contains your employer end of year declarations.

Earlier year update (EYU) If you need to notify HMRC of a change in the previous year’s FPS values, you must submit an EYU.

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