IRIS Payroll, P11D, Bookkeeping & HR support - RTI FAQs

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 2018 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

For product specific RTI information please refer to the guides below:

IRIS PAYE-Master
Year End RTI Guide
RTI Guide
IRIS Payroll Business
Year End RTI Guide
RTI Guide
IRIS Bureau Payroll
Year End RTI Guide
RTI Guide
IRIS GP Payroll
Year End RTI Guide
RTI Guide
IRIS Payroll Professional
Year End RTI Guide
RTI Guide
Earnie Payroll 
Year End RTI Guide
RTI Guide
Earnie IQ
Year End RTI Guide
RTI Guide
 
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.
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:

https://www.iris.co.uk/support/knowledgebase/kb/11672
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
• For an overview of the year end process, click here.
• For a summary of PAYE legislation changes, click here.
• For software specific instructions, refer to the guides above
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.
If you need to send an EPS in March you should indicate the final submission on the EPS only. You have no requirement to tick the final submission on your FPS!
If you have already sent an EPS (Employer Payment Summary) activating employment allowance you do not need to notify HMRC again for the following tax year. 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.
If you make this change before or on the 19th April  you should go back to the pay period > make the correction > re-send the final FPS

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


Complete the "Date Scheme Ceased" in company details.

This will mark all employees as leavers. The next FPS will send the Date Scheme Ceased along with the leavers details for all employees.
HMRC now allow you to remove the leave date for a leaver, in the current year, and continue to pay 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
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.
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.
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.
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.
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.