RTI Submission

What is an RTI Submission?

HM Revenue and Customs (HMRC) needs to receive information on what you have paid your employees. They require that information through Real-Time Information (RTI) and is submitted to HMRC on or before the date you pay your employee(s). There are 2 types of RTI. A Full Payment Summary (FPS) and an Employer Payment Summary (EPS).

Full Payment Summary

Our software sends a Full Payment Summary (FPS) to HM Revenue and Customs (HMRC) about payments you have made to your employees and what deductions you have made. You must include everyone you pay, even if they get less than £120 a week. You can find more information about FPS here: Reporting to HMRC.

Chronicle Payroll sends the required information including the following:

• You have a new employee

• An employee leaves

• Start paying a workplace pension

• Last report of the year

• An employee changes their address.

There maybe other changes that you need to report. Further HMRC guidance can be found here: Reporting Employee Changes.

You need to send the FPS on or before the pay day. Failure to do so can lead to penalties from HMRC.

Employer Payment Summary

An Employer Payment Summary needs to be sent to HMRC for the following reasons:

• Reclaim statutory maternity, paternity, adoption, parental bereavement or shared parental payments. See our guide to Statutory Payments.

• Claim the Employment Allowance - only submit once a year. See company setup for more details on selecting the correct information to send.

You need to send an EPS by the 19th of the following tax month for HMRC to apply any reduction (for example statutory pay) on what you’ll owe from your FPS.

The tax month starts on the 6th.

HMRC further guidance on about the EPS can be found here: Reporting to HMRC: EPS.

Occasionally you may need to create a no payment EPS when you have not paid anyone during the tax month. Please see our guide Create a No Payment EPS for further details on when you should create one.

What confirmation do I get after I have submitted an FPS or EPS?

If your FPS or EPS has been received by HMRC you will see Accepted in the status field. If the status shows failed, HMRC have rejected the FPS or EPS. Please see our guide RTI Error to see reasons HMRC may reject it.

When can I view my submissions in my HMRC account?

Submissions show up in your balance at different times depending on when you submit them.

If you make a Full Payment Submission (FPS) on time, your balance will be updated by the 12th of the next month.

If you make a FPS late, see the GOV.UK guide on payroll.

If they receive an Employer Payment Summary (EPS) between the 20th and the 5th of the month, your balance will be updated by the 12th of the next month.

If they receive an EPS between the 6th and the 19th of the month, your balance will be updated within 1 day.