At the end of each tax year, HMRC need to know that the RTI (Real Time Information) payroll being submitted is the last submission of the year. A number of declarations need to be answered before submitting to HMRC.

Our support team have put together a handy guide explaining how to use Clear Books Payroll to let HMRC know this information. If your final submission of the year is FPS (Full Payment Submission), follow steps 1-3. If you want to make EPS (Employer Payment Summary) the final submission, go straight to step 3.


What is HMRC RTI Filing?

RTI is ‘real time information’. Since April 2013 employers need to tell HMRC about salaries and deductions for each employee on each pay day. Our Payroll app submits these details to HMRC electronically from a simple interface, taking the stress out of payroll and allowing you to focus on running your business. RTI submissions have replaced the P35 and P14 annual returns to HMRC. This service is available for monthly, weekly, fortnightly, 4 weekly, quarterly and annual payroll frequencies. Once you have sent your RTI submission to HMRC, Payroll will notify you of whether the submission was successful. If unsuccessful, Payroll will pass on the error message from HMRC.


What is Full Payment Submission (FPS)?

An FPS is the most common type of submission. For each employee being paid, it includes details such as:

  • Name
  • National Insurance number
  • Date of birth
  • Gross pay
  • Deductions

An FPS also tells HMRC about employees who are joining or leaving employment. The deadline for full payment submission is on or before each pay day.

View the HMRC Full Payment Submission checklist


What is Employer Payment Summary (EPS)?

Some employers need to file a monthly Employer Payment Summary with HMRC. Examples include:


  • Where the employer is reclaiming statutory maternity or paternity pay.
  • Employers who have had tax withheld under the Construction Industry Scheme and are offsetting this against their employee’s payroll deductions.
  • Employers notifying HMRC that they will not make any payments to employees for a specified number of months.
  • EPS Submissions need to be be made on or before the 19th day of the month after the one to which the submission pertains.

View the HMRC Employer Payment Summary checklist


Posted by Darren Taylor

Darren is a Marketing Manager specialising in Digital Marketing

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