IRIS Payroll, P11D, Bookkeeping & HR support

RTI FAQs

No requirement to send P14/P35 to HMRC in 2016!

It is important to note that under RTI there is NO requirement to send a P14/P35 electronically to HMRC. 
To finish the tax year you send your FPS (and EPS if required) as you have done for every other pay period.
The traditional 19th May deadline for P14/P35 submissions no longer applies.

 

FPS submissions should be with HMRC on or before your last pay date of the tax year. If you are late with your FPS submission you have until the 19th April 2016 to get it submitted. After this any further employee PAYE changes need to be reported on an EYU (earlier year update). EPS submissions should be with HMRC by 19th April. HMRC will still accept an EPS after the 19th but you may incur late filing penalties.

RTI Year End guides for our payroll products are available below. These will walk you through the process step by step.


Product Specific RTI Guides

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For product specfic RTI information please refer to the guides below

IRIS PAYE-Master


Year End RTI Guide
15/16 RTI Guide

IRIS Payroll Business


Year End RTI Guide
15/16 RTI Guide

IRIS Bureau Payroll


Year End RTI Guide
15/16 RTI Guide

IRIS GP Payroll


Year End RTI Guide
15/16 RTI Guide

IRIS Payroll Professional


Year End RTI Guide
15/16 RTI Guide

Earnie Payroll 


Year End RTI Guide
15/16 RTI Guide

Earnie IQ



Year End RTI Guide
15/16 RTI Guide

 

Will HMRC be issuing fines?

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You can get a penalty if:

• your Full Payment Submission(FPS) was late
• you didn't send the expected number of FPSs
• you didn't send an Employer Payment Summary (EPS) when you didn't pay any employees in a tax month

For further information on fines, click here.

or check on gov.uk here.

How to correct an FPS?

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All of our payroll programs will allow you to send an FPS for a previously submitted period. There is currently no restriction in software OR HMRC about repeat submissions HOWEVER what you should do depends on the situation in payroll and what incorrect information has been sent.

Please red the following KB article for full details:

http://www.iris.co.uk/support/knowledgebase/kb/11672

How to send Earlier Year Update

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If you need to adjust the PAYE values (taxable pay, tax paid, ee's/er's NI, etc.) for an employee for a previous tax year you need to send an EYU.


NOTE: You can still send an FPS for the tax year up to the 19th April following the end of the tax year on the 5th April.


For Product Specific information sending an EYU to correct previous years employee PAYE totals, including video instructions, select from the following options:

IRIS PAYE-Master: Click Here

IRIS Payroll Professional: Click Here

IRIS GP Payroll: Click Here

IRIS Payroll Business: Click Here

IRIS  Bureau Payroll: Click Here

Earnie: Click Here

So what exactly do I need to do at Year End?

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• For an overview of the year end process, click here
• For a summary of PAYE legislation changes for 16/17, click here.
• For software specific instructions, refer to the guides above

I have multiple pay frequencies (weekly and monthly), do I send a final submission for each individual frequency?

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No!  HMRC state you should only send the final submission ONCE per PAYE reference.  So if your monthly payroll is the last one to process you should indicate this is the final one.  There is no requirement to send a final weekly submission as well.

What if I need to send an EPS for March '16 as well?

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If you need to send an EPS in March 2016 you should indicate the final submission on the EPS only.  You have no requirement to tick the final submission on your FPS!

Do I need to send another EPS to activate employment allowance in 16/17?

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If you have already sent an EPS (Employer Payment Summary) activating employment allowance you do not need to notify HMRC again for 16/17. The option will remain activated in both your payroll software and in HMRC records. Continue with your payroll as normal, you will only need to send an EPS if the normal requirements apply for statutory payment recovery/compensation, CIS deductions suffered or inactivity of PAYE.

For further employment allowance end of year FAQs, click here.

For employment allowance procedures, reporting and general FAQs, click here.

I have sent my final submission and realised I need to make a correction to the payroll, what do I do?

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If you make this change before or on the 19th April 2014 you should go back to the pay period > make the correction > re-send the final FPS

If you make this change after the 20th April 2014 you must perform an Earlier Year Update.

If an employer is operating a split scheme, who should send the final submission for the tax year?

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If the company is sending an EPS for month 12, then whoever is responsible for sending the combined EPS will tick Final Submission for Tax Year. If no EPS is due then both month 12/week 52 FPS submissions will be marked as the final submission. The user needs to be responsible for ensuring the correct submissions are made and at the right time.

Can you restore a leaver from a previous year?

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Yes – but only for the purpose of making a payment after leaving.

HMRC system will now allow you to permanently restore a leaver on your system, but only with the SAME tax year

Other RTI FAQs

How do you send a ceased PAYE date rather than a Ceased Trading date?

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The field "Ceased trading" will be renamed in the April 15 releases to read as "Date Scheme Ceased"

When you use this option the next RTI submission you make will inform HMRC that the PAYE scheme has ceased.

An employee has been made a leaver in error can I restore the employee?

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HMRC now allow you to remove the leave date for a leaver, in the current year, and continue topay the employee where the leaving date has already been submitted via an FPS. This function would generally be used in the scenario where you have made the wrong employee a leaver and already submitted the FPS. 

When you restore a leaver, a message will be displayed giving you the options to: 

Continue paying the employee or make an adjustment to their final pay 

or

Make an additional payment to the employee after they have left 

Where can you show advance statutory funding received from HRMC on an EPS?

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Any advance funding is not declared on an EPS. You would send an EPS showing the amount of recovery and/or compensation you would have recovered in the period and HMRC will tally this up at their end.

Re-sending a FPS for a previous period but it isn’t showing any leavers from that period on the FPS?

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Once an employee has been sent on a FPS with the leave date entered they will not be sent on any future FPS even if you are re-sending for a previous period. It is advisable not to send previous FPS for all employees if an FPS has been sent for later periods with the introduction of Reason for Late Reporting being introduced.

If you do need to send an FPS for a previous period only send for the necessary employees and ensure you indicate a reason for late reporting.

What do I do if I need to adjust a leavers pay?

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If you are adjusting the final pay for an employee in the same period they left, you can simply restore the employee and adjust the final pay. If you are making a payment in a period after they have left then this is classed as a payment after leaving. When you restore an employee if you indicate it is a payment after leaving the system will adjust the tax code accordingly for you.

Directors only payroll, paid annually. Do they need to send an EPS for every month?

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This depends on whether the HMRC recognises this as an annual payroll or not.

If HMRC recognise the payroll as an annual scheme you would not need to send an EPS to report no activity but you must make sure the payment date is in line with what HMRC expect otherwise they will assume you have moved to a normal (weekly/monthly) payroll and could start estimating a specified charge for the company.

For Product Specific information on running an annual payroll select from the following options:

IRIS PAYE-Master: Click Here

IRIS Payroll Business: Click Here

IRIS Bureau Payroll: Click Here

IRIS Payroll Professional: Click Here

Earnie: Click Here

If HMRC do not recognise this as an annual scheme you would need to send an EPS for each month no one is paid marked as "no employee paid".

You could also use the option to send an EPS for future periods of inactivity.

For more information on reporting no employees paid in future periods, click here.

I have sent my final FPS but my confirmation email from HMRC does not say it was a final submission?

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The email confirmation sent from HRMC is a standard one for FPS and EPS it will not confirm if the submission send was set as a final one.

Does Earnie IQ have an option to send a NINO Verification Request?

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No. This isn't required, an employee can be included on an FPS with a NINO and the HMRC will automatically confirm the correct number.

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