What's covered in this guide?:
Real-Time Information (RTI)
Real-Time Information (RTI) is HMRC’s payroll reporting system. Employers must send HMRC employee pay and deduction information every time they run payroll.
There are three types of RTI submission in Workforce Payroll:
FPS (Full Payment Submission)
EPS (Employer Payment Summary)
NVR (NI Number Verification Request)
You’ll find all three under Payroll > RTI, on the FPS, EPS and NVR tabs.
Full Payment Submission (FPS)
An FPS is the main report sent to HMRC each time you pay employees. It includes:
employee pay and tax information
deductions, such as Income Tax and National Insurance
start and leaving dates
tax code details
When to send it: on or before the employees’ payday, for every pay run. It’s usually processed within a few minutes.
Submit an FPS:
Post your pay run.
In the checklist at the top of the posted pay run, click Submit FPS. Or go to Payroll > RTI, open the FPS tab and click Submit New FPS Request, then choose the pay run.
Click View details, check the details, then click Submit FPS Request.
The step in the checklist shows a tick once HMRC accepts the FPS.
Correct an FPS after it’s been sent
If you made a mistake in a previously submitted FPS:
Open the pay run and click Actions > Revert to draft.
Make your changes, for example to a tax code, then recalculate and check the payslips.
Post the pay run again.
Your next regular FPS sends the corrected year-to-date figures. If you need to correct the FPS for that pay run itself, and it’s before the resubmission deadline, resubmit it (see below) and select only the employees whose pay changed. Reverting doesn’t cancel anything already sent to HMRC.
You missed a leaver, or need to resend an employee’s details
Set or fix the details on the employee’s profile, for example their employment end date.
Go to Payroll > RTI, open the FPS tab and click Submit New FPS Request.
Choose the last pay run the employee was paid in, and click View details.
Choose a Late reporting reason, for example (H) Correction to earlier submission.
If an FPS for this pay run was already accepted, you’ll see Select specific employees for resubmission. Tick it and choose the employee under Select employees to resubmit. If you don’t choose anyone, the whole pay run is resubmitted.
Click Submit FPS Request.
If an FPS for that pay run has already been accepted, you can resubmit it until the 19th of the tax month after its payment date. After that, you’ll see Resubmission not allowed. Contact Workforce support.
⚠️ Important: Only resubmit an FPS when you need to. Sending several FPSs for the same period can create duplicate employee records with HMRC, leading to incorrect PAYE bills or tax codes.
Reporting leavers
A leaver’s leaving date is sent to HMRC in the FPS for a pay run they’re paid in. It comes from the employment end date on their profile.
Set the employment end date before you post their final pay run, so it’s included in that FPS.
If someone leaves and isn’t in any pay run after that, nothing is sent to HMRC automatically. Follow You missed a leaver above.
Employer Payment Summary (EPS)
An EPS is sent as well as your FPS to report things like:
statutory pay you’re recovering, such as Statutory Maternity or Paternity Pay
Employment Allowance and the Apprenticeship Levy
months when you didn’t pay anyone
Submit an EPS:
Go to Payroll > RTI, open the EPS tab and click Submit New EPS Request.
Choose the company file and tax month, then click View details.
Tick any options that apply (see What do the tick boxes on an EPS mean? below), then click Submit EPS Request.
If the Apprenticeship Levy means an EPS is due, the posted pay run’s checklist also shows a Submit EPS step on the last pay run of the tax month.
📝 Note: EPSs are only sent automatically in one case: when you set up an Employment Allowance claim, Workforce sends an EPS for the current tax month straight away. Otherwise, you need to submit them yourself.
National Insurance Number Verification Request (NVR)
Send an NVR to check an employee’s National Insurance number with HMRC, for example when:
a new employee doesn’t have an NI number
the number they gave you doesn’t validate
Submit an NVR:
Go to Payroll > RTI and open the NVR tab.
Click Submit New NINO Verification Request and choose the company file.
Select the employees, then click Submit NINO Verification Request.
Only active employees can be selected. Employees who already have a pending or successful NVR aren’t listed.
Common Mistakes & How to Avoid Them
Resubmitting an FPS when you don’t need to
Most corrections are picked up by your next regular FPS.
If you do resubmit, always choose a Late reporting reason.
The wrong payment date in an FPS
Always report the actual payment date.
To correct it, resubmit the FPS with the right date and a late reporting reason.
Changing an NI category without a reason
Only change NI categories for a real reason, for example when an employee turns 21 or becomes an apprentice.
If a category has been wrong for a while, contact Workforce support.
FAQs
Is an EPS ever sent automatically?
Is an EPS ever sent automatically?
Only in one case: when you set up an Employment Allowance claim, Workforce sends an EPS for the current tax month straight away.
Otherwise, EPSs aren’t sent automatically, including when you post a pay run, for the Apprenticeship Levy or for months with no payments.
While your Employment Allowance claim is active, every EPS you send for that tax year includes it automatically. There’s no tick box for it.
Where can I see EPSs that have been sent?
Where can I see EPSs that have been sent?
Go to Payroll > RTI, open the EPS tab and look under EPS History.
The dates shown are the tax month, for example October 06, 2026 - November 05, 2026.
Click View Details to download the Request XML or Response XML.
What do the tick boxes on an EPS mean?
What do the tick boxes on an EPS mean?
No Payments for this Tax Month: you didn’t pay anyone in this tax month.
Declare a period of inactivity: you won’t pay anyone for a period of up to 12 months. Enter the start and end of the period.
Add final submission indicator for this EPS submission: this is your last EPS for the tax year, or your PAYE scheme has closed. If the scheme has closed, enter the date.
An employee left but HMRC still shows them as employed. Why?
An employee left but HMRC still shows them as employed. Why?
Their leaving date is only sent in an FPS for a pay run they’re in. If their employment end date was added after their final pay run, resubmit that pay run’s FPS for them. See You missed a leaver above.