What's covered in this guide?:
Real-Time Information (RTI)
Real-Time Information (RTI) is HMRC’s payroll reporting system. It requires employers to submit employee pay and deduction information every time they run payroll.
There are three main types of RTI submissions:
FPS (Full Payment Submission)
EPS (Employer Payment Summary)
NVR (NI Number Verification Request)
Full Payment Submission (FPS)
What is it?
An FPS is the main report sent to HMRC each time you pay employees. It includes:
Employee pay and tax information
Deductions (e.g. Income Tax, National Insurance)
Start and leave dates
Tax code details
When to send it?
On or before the employee’s actual payday.
Required every pay run.
Submission Time:
Usually processed in 10 seconds to a few minutes.
Submit an FPS:
Go to Payroll > Pay Run and complete your pay run.
After posting, go to Payroll > RTI > FPS.
Click Submit New FPS Request.
Confirm and send.
How to Correct an FPS Submission
If you made a mistake in a previously submitted FPS:
Go to Payroll > Pay Run.
Actions > Revert to Draft.
Make necessary edits (e.g., tax code).
Click Actions > Recalculate Payslips, double-check, then Post Pay Run.
Submit a new FPS with Late Reporting Reason: e.g., H – Correction to earlier submission.
Important: Avoid resubmitting FPS unless absolutely necessary. Multiple FPS submissions for the same period may create duplicate employee records with HMRC, leading to incorrect PAYE bills or tax codes.
Employer Payment Summary (EPS)
What is it?
An EPS is submitted in addition to an FPS to report:
Statutory Maternity/Paternity/Sick Pay recovery
Apprenticeship Levy
NIC reliefs
No payments made to employees during the pay period
When to use EPS?
If no employees were paid during a period
If you're claiming reliefs or adjusting liabilities
Submit an EPS:
Payroll > RTI > EPS > Submit New EPS Request
National Insurance Number Verification Request (NVR)
When to submit an NVR?
A new employee doesn’t have an NI number
The number provided doesn’t validate
You’re unsure of the correct NI category letter
FPS doesn’t return/validate NI details
This helps verify employee details directly with HMRC.
Submit an EPS:
Payroll > RTI > EPS > + Submit New NINO Verification Request > Select Company File
Common Mistakes & How to Avoid Them
Resubmitting FPS unnecessarily
Only resubmit if there's no alternative.
Always use Late Reporting Reason.
Avoid if the issue can be resolved in the next pay run.
Incorrect payment date in FPS
Always report the actual payment date.
To correct, submit a new FPS with the right date and Late Reporting Reason.
If correcting a previous tax month, realign payroll accordingly.
Learn more about payment dates int his guide.
Changing NI category incorrectly
NI category changes must be legitimate (e.g., employee turns 21 or becomes an apprentice).
If a correction is needed, contact support first.
When Staff Are Deactivated
If an employee leaves:
Their leave date must be included in your next FPS.
HMRC is notified automatically via the FPS.