RTI: Update

On or before problems

From HMRC’s perspective real time information (RTI) is business as usual. However some employers are experiencing problems.

To HMRC a principal issue is that some employers are not submitting their full payment submission (FPS) on time.

Interrogation of HMRC’s systems shows that many of those who are late are repeat offenders. Employers are required to submit their FPS on or before payday unless they are paying workers on the night. This would include pub and restaurant staff and micro-employers with nine or fewer members of staff on the payroll.

Micro-employers enjoy a relaxation in the rules and have until the last payday in the tax month to submit all their FPSs for the month.

Employers should mark the pay frequency on the FPS to show how often the employees are paid and the payment date as the final date in the tax...