Full Payment Submission
NI Category letter H
The new NI Category letter H - for apprentices under 25 - is accepted in the FPS in the 2016-17 tax year.
Pension death benefits or flexible drawdown pension payments In the 2016-17 tax year, the FPS must identify individuals receiving either a pension death benefit or a flexible drawdown pension payment. These are controlled by options on both the payment profile and on the employee record. For detailed information about pension death benefit, visit www.gov.uk/tax-on-pension-death-benefits.
Payment Profile option - 'Flexible Pension' An option that controls whether the payment profile is used for drawing pensions flexibly, or whether the payment profile is used for pension death benefit.
This option works with the Employee is flexibly accessing their pension employee option on the Payroll - Processing - Details & Bank form. If that option is selected and a flexible pensions payment profile is used, the pension payment details will be included in the FPS for each pay period.
This option also works with the Pension Death Benefit option for the relevant individuals on the Payroll - Processing - Details & Bank form. If that option is selected and a flexible pensions payment profile is used, the death benefit payment details will be included in the FPS for the pay period.
Scottish Rate of Income Tax The tax regime is included in the FPS in the 2016-17 tax year. This is either:
Scottish Rate of Income Tax or,
Rest of the UK.
NI category letters - D, E, I, K and L NI Category letters D, E, I, K and L, Scheme Contracted Out Numbers (SCON) and the Employer’s Contracting Out Number (ECON) - used for COSR pension schemes - are not used in the 2016-17 tax year.
Late PAYE reporting reason E The late PAYE reporting reason E for 'Micro Employers using temporary on or before relaxation' no longer applies after the 2015-16 tax year, so that option is disabled.
This affects both the Payroll - RTI Submissions - Full Payment Submission form and the Payroll - Processing - Details & Bank form.
Important: You must submit your FPS on or before each pay day. If it is not sent in time a late PAYE reporting reason must be included in the FPS when it is sent. HMRC will use the reason to prevent penalties being issued when they should not be.