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The Full Payment Submission will include an indicator to inform HMRC if an employee flexibly accesse

The Taxation of Pensions Bill published in October 2014 makes it possible for people aged 55 and over to withdraw either some or all of their pension funds.

The FPS for the relevant pay period will include an indicator to inform HMRC that this has happened.

‘Employee is flexibly accessing their pension’ option

A new box called Employee is flexibly accessing their pension has been added to the Additional Information tab on the Details & Bank form (accessed from the Payroll – Processing form).

When this box is selected the FPS for the relevant pay period will include this indication to HMRC.

Note: Once selected this option remains so. It may be necessary to clear it manually at the beginning of a new pay period.

Employees’ addresses are always included in the Full Payment Submission and NINO Verification Request

Applies in the 2015-16 tax year

To ensure HMRC always have the most recent address, addresses are included in every FPS and NVR. HMRC records will then be updated if the address has changed.

Disclaimer: This document is intended to provide general advice and has been prepared as a guide only. It is the user’s responsibility to decide how they want to proceed with the information given. Intsys UK Ltd accepts no responsibility for any errors, omissions, or misleading statements on these pages.


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