RTI Data Item Guide 20-21 v1-1

Guidance on RTI Data Items from April 2020
The following table is intended to provide software developers with a brief explanation of the requirements for the fields to aid completion of an RTI
submission. Further guidance on operating PAYE in real time is currently available at https://www.gov.uk/topic/business-tax/paye
The guidance should be read in conjunction with the relevant technical specifications for electronic submissions. The ordering of the data items in the table
below is not a strict representation of the structure within the xml submission.
 The guidance for the Full Payment Submission relates to submissions containing data for the 2020/21 tax year.
 The guidance for the Employer Payment Summary relates to submissions containing data for the 2020/21 tax year.
 The guidance for the Earlier Year Update relates to submissions containing data for the 2019/20 tax year.
Data Description Comments FPS EPS EYU Inclusion on a submission-by-

item 19-20 submission basis
1 HMRC Office Your HMRC Office Number is the first part of your Employer’s PAYE Y Y Y On every FPS, EPS and EYU
Number reference and is three digits. You will either find this number on a P6/P9 submission
coding notice, or an Annual/Budget pack letter.
For example, if your Employer’s PAYE reference is 123/A246, your HMRC

Office Number is 123.
2 Employer Your Employer’s PAYE Reference is on a P6/P9 coding notice, or an Y Y Y On every FPS, EPS and EYU
PAYE Annual/Budget pack letter. The first part of the reference is your three digit submission
Reference HMRC Office Number and the second part of it after the forward slash is your
employer reference.
For example 123/A246
3 Employer Your Employer’s Accounts Office Reference is on the P30B letter ‘Paying Y Y Y On every FPS, EPS and EYU
Accounts PAYE electronically’, or if you use payslips, on the front of your P30BC submission
Office Employer Payment Booklet.
Reference
The reference is in the format 123PA00045678
141 SA UTR Enter your Self Assessment Unique Tax Reference, if applicable. (For Y To be sent if applicable
example if you are a sole proprietor or partnership.)
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142 COTAX Enter your Corporation Tax reference, if applicable. (For example if you are a Y To be sent if applicable
reference limited company.)
18A Income Tax Indicate the tax year to which the submission relates. The tax year runs from Y Y Y On every FPS, EPS and EYU
year to which 6th April to 5th April. submission
submission
relates
Employee identity details – make sure to verify your employee’s information from an official source such as birth certificate, passport, driving licence or
official documents from HMRC or the DWP
5 National An employee is required by law to give you their National Insurance number, Y Y On every employment record (if
Insurance so you should ask for it as soon as they start working for you. known)
Number
A National Insurance number consists of two letters, followed by six numbers,
followed by one letter A, B, C or D or a space.
You should not use a made up number, a default number or one belonging to
someone else.
If your employee does not have a National Insurance number send a National
Insurance number Verification Request (NVR).
You must show an employee’s National Insurance number on all RTI

submissions where it is known.
5A Title Enter Mr, Mrs, Miss, Ms or other title Y Y On every employment record (if
known)
6 Surname or You must show an employee’s surname or family name on all RTI Y Y On every employment record
Family name submissions.
Make sure that the surname or family name is spelt correctly and in the
correct field.
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7 Forename or Use your employee’s first full forename and don’t use nicknames or familiar Y Y On every employment record (if
given name names (for example, don’t enter Dave instead of David or Maggie instead of known)
Margaret).
Make sure that the forename(s) are spelt correctly, recorded in the correct
fields and in the correct order.
Do not include extra information in this field, such as 'staff' or 'temp'.
You must show an employee’s forename or initials on all RTI

submissions.
8 Initials If you don’t know your employee’s full forename(s), enter the initial(s) of the Y Y On every employment record if
forename(s) in the ‘initials’ field. forename not known - at least one
forename or initial must be
HMRC would prefer you not to use initials, so if you do know your employee’s supplied
full forename(s) please enter this in the appropriate fields.
You must show an employee’s forename(s) or initial(s) on all RTI

submissions.
9 Second Enter your employee’s second full forename, if applicable, and don’t use Y Y On every employment record (if
forename nicknames or familiar names (for example, don’t put Jim instead of James or applicable/known)
Liz instead of Elizabeth).
10 Date of Birth Enter the date of birth of your employee. Do not use a fictitious or default Y Y On every employment record
date of birth. Make sure the date of birth is shown correctly.
You must show an employee’s date of birth on all RTI submissions.
Note: If you have indicated ‘Yes’ at 147 (Payment to a non individual) date of
birth is not required.
11 Current Enter ‘M’ (male) or ‘F’ (female). Y Y On every employment record

Gender
You must show an employee’s current gender on all RTI submissions.
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12 Passport Enter your employee’s passport number, including UK or non UK passports. Y Y Should be sent once, if held
Number You enter the passport number where you have collected it as part of your
checks that the employee is entitled to work in the UK.
https://www.gov.uk/legal-right-work-uk
You do not have to do this for employees engaged before you join RTI.
13 Address line 1 Enter your employee’s current residential address. Y Y On every employment record
14 Address line 2 Enter a second line of the employee’s current residential address Y Y On every employment record
15 Address line 3 Y Y On every employment record (if

applicable)
16 Address line 4 Y Y On every employment record (if

applicable)
17 UK Postcode Enter a valid UK postcode. Do not make an entry here if your employee’s Y Y On every employment record (if
address is in a foreign country, Channel Islands or Isle of Man. applicable)
18 Foreign Make an entry here if your employee’s address is outside the UK, Channel Y Y On every employment record (if
Country Islands and Isle of Man. applicable)
74 Partner's Enter your employee’s partner’s surname or family name from the form your Y Y To be sent once if ShPP claimed
surname or employee gives you, to apply for ShPP. You can find guidance on ShPP at
family name for https://www.gov.uk/shared-parental-leave-and-pay-employer-guide
ShPP
75 Partner's Enter your employee’s partner’s forename or given name from the form your Y Y To be sent once if ShPP claimed
forename for employee gives you, to apply for ShPP. Don’t use nicknames or familiar
ShPP names (for example, don’t enter Dave instead of David or Maggie instead of
Margaret). You can find guidance on ShPP at https://www.gov.uk/shared-
parental-leave-and-pay-employer-guide
76 Partner's If you don’t know your employee’s partner’s full forename(s), enter their Y Y To be sent once if ShPP claimed
initials for initial(s) in the ‘initials’ field.
ShPP
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77 Partner's Enter your employee’s partner’s second full forename from the form your Y Y To be sent once if ShPP claimed (if
second employee gives you, to apply for ShPP, if applicable. Don’t use nicknames or applicable/known)
forename for familiar names (for example, don’t put Jim instead of James or Liz instead of
ShPP Elizabeth).
78 Partners NINO Enter your employee’s partner’s National Insurance number from the form Y Y To be sent once if ShPP claimed (if
entered on the your employee gives you, to apply for ShPP. known)
ShPP claim
Starter Details - Data items 24 to 153 in the table below may apply more than once for an individual who has two or more employments under the same
PAYE scheme*
24 Starting Date Make an entry here at the time of reporting the first payment to your Y Y To be sent on starter notification
employee. Do not include the starting date if it has already been reported in only
an earlier submission.
There is no longer a separate process to notify HMRC of new starters; new

starter details must be included in the first RTI submission reporting the first
payment.
24A Starting If you have entered a ‘Starting Date’ at 24, you must complete this Y Y To be sent on starter notification
declaration declaration. This declaration does not apply for new occupational pensioners only
and employees seconded to work in the UK.
When your employee starts you should ask them to confirm whether:
A. this is their first job since the start of the tax year (6th April)
B. this is currently their only job
C. they have another job or pension
Enter A, B or C, corresponding with the employee’s declaration. You can find

further guidance at https://www.gov.uk/new-employee
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27 Indicator of If your employee is repaying a student loan through your payroll indicate Y Y To be sent on starter notification
Student Loan ‘Yes’. only (if applicable)
deduction
needed You can find guidance on Student Loan deductions at
https://www.gov.uk/new-employee
For new employees the plan type for the employer to use in the calculation
for student loan deductions should be obtained from the employee.
193 Indicator of If your employee is repaying a postgraduate loan through your payroll Y Y To be sent on starter notification
Postgraduate indicate ‘Yes’. only (if applicable)
Loan deduction
needed You can find guidance on Student Loan deductions at
https://www.gov.uk/new-employee
Seconded Employees - Only one of the indicators 28, 29 or 30 should be present if your employee is seconded to work in the UK
A Seconded Employee is someone who has been sent to work in the UK by their overseas employer but still has a contract with t heir overseas employer.
**A seconded employee includes:
 individuals working wholly or partly in the UK for a UK resident employer on assignment whilst remaining employed by an overseas employer
 individuals assigned to work wholly or partly in the UK at a recognised branch of their overseas employer's business
 all individuals included by an employer within a dedicated expatriate scheme or an expatriate modified PAYE scheme (EPM6).
Data items 31 and 31A also only apply if your employee is seconded to work in the UK.
28 Indicator if If your employee has been seconded to work in the UK and intends to live in Y Y To be sent on starter notification
intention to live the UK for 183 Days or more indicate ‘Yes’. You can find guidance in HMRC only (if applicable)
in UK for 183 booklet CWG2 Employer Further Guide to PAYE/NICs
days or more
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29 Indicator if If your employee has been seconded to work in the UK and intends to live in Y Y To be sent on starter notification
intention to live the UK for less than 183 days indicate ‘Yes’. You can find guidance in HMRC only (if applicable)
in UK for less booklet CWG2 Employer Further Guide to PAYE/NICs
than 183 days
30 Indicator if If your employee has been seconded to work in the UK and will be working Y Y To be sent on starter notification
individual will for you both inside and outside the UK, but will be living abroad indicate only (if applicable)
be working ‘Yes’. You can find guidance in HMRC booklet CWG2 Employer Further
both in / out of Guide to PAYE/NICs
the UK but
living abroad
31 Indicator of If your employee is from a country in the European Economic Area indicate Y Y To be sent on starter notification
European ‘Yes’. You can find guidance in HMRC booklet CWG2 Employer Further only (if applicable)
Economic Area Guide to PAYE/NICs
citizen
31A Indicator that If this submission relates to an EPM6 (Modified) Scheme for tax equalised Y Y To be sent on starter notification
this is an expatriate employees indicate ‘Yes’. only (if applicable)
EPM6 https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye82002
(Modified)
Scheme
33 Indicator that If entry needed indicate ‘Yes’ Y Y To be sent on starter notification

an only (if applicable)
Occupational
pension is
being paid
because they
are a recently
bereaved
Spouse/civil
partner
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34 Annual amount Make an entry here for all new occupational pension and annuity cases, Y Y To be sent on starter notification
of occupational including pence. For example 1200.60 only (if applicable)
pension
Enter the full annual amount of the pension, do not pro-rata it from the start
date. If the payment is flexibly accessing pension rights (item 168) enter the
amount of the first payment made.
If you have indicated ‘Yes’ at 33, there must be a numeric entry here,
including pence.
Must only be present for Occupational pension cases.
36 Indicator that a You can ignore this data item. This is only used for submissions being made Y
state pension by DWP, it should not be supplied by any other employer.
is being paid
because they
are a recently
bereaved
Spouse/civil
partner/Depen
dant Child
37 Annual amount You can ignore this data item. This is only used for submissions being made Y
of State by DWP, it should not be supplied by any other employer.
pension
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38 Payroll ID in If you have a unique identifier (payroll number or works number) for this Y Y On every employment record (if
this employee and wish to see this on HMRC output, enter it here exactly as you applicable)
employment would like it to appear. The Payroll ID supplied will overwrite any Payroll ID
held by HMRC where 39 and 40 are completed.
If an employee has more than one employment in the PAYE scheme then
each employment should have a unique payroll ID. More than one
employment means at any time in the PAYE scheme, so this covers multiple
employments or, if an employee leaves and is re-employed then a different
payroll ID should be used and you should start their year to date information
again as 0.00. You should never re-use a previous payroll ID. A different
Payroll ID must be used even if the employee is re-employed in a different
tax year.
39 Indicator that If entry needed indicate ‘Yes’. Y Only if payroll ID changed since
Payroll ID for previous submission
this
employment, if
present on last
submission,
has changed
this pay period
40 Old Payroll ID If you have indicated ‘Yes’ at 39, enter the unique identifier (payroll number Y Only if payroll ID changed since
for this or works number) for this employee that you supplied to HMRC on your previous submission
employment previous submission(s). This should only be completed if the Payroll ID has
changed. In a very few limited circumstances the Old Payroll ID may not be
obtainable. In those circumstances only omit this field.
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40A Irregular Indicate ‘Yes’ if your employee is paid on an irregular basis, for example; Y On every employment record (if
Employment applicable)
Payment  casual or seasonal employees whose employment contract
Pattern continues
Indicator  employees on maternity leave, long term sick leave or leave of
absence and will not be paid for a period of three months or more –
but you still regard them as employees
HMRC will check if employees have not been paid for a specific period of
time and will treat them as having left that employment. To avoid that
happening for employees who do not get paid regularly, we ask that you use
the irregular payment pattern indicator on every FPS submitted for that
employee.
41 Date Enter the date your employee stopped working for you, at the time of Y Y To be sent on leaver notification or
employment reporting the final payment to your employee. for payment after leaving only
contract ended
or state This information must be included in the RTI submission that reports the
pension or employee’s final payment.
taxable benefit
ended If the date of leaving is earlier than the previous 6 tax years, or the date of
leaving is unknown, show the date of the payment as the date of leaving.
41A Taxable pay to Enter your employee’s ‘Total taxable pay to date’ within the tax year, Y On every employment record
date in this including this payment. Do not include taxable pay from any previous (YTD)
employment employment.
including
payrolled Enter the cumulative amount in your employment since last 5th April for the
benefits in kind following:
 All pay, including wages, salaries, fees, overtime, bonuses and
commission
 Pension income from registered pension schemes
 Employer-financed retirement benefits schemes
 All Statutory Payments
 Payrolled benefits in kind
 Certain benefits – You can find guidance on this in HMRC’s booklet
CWG2 Employer Further Guide to PAYE/NICs
Minus any authorised deductions under the ‘net pay arrangements’ for
superannuation contributions, or payroll giving schemes.
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41B Total tax to Enter the total tax to date in this employment within the tax year, including Y On every employment record
date in this this payment. Do not include tax deducted from any previous (YTD)
employment employment.
41C Total student Enter the total student loans repayment recovered to date in this employment Y Once an amount sent, it must be
loans within the tax year, including this payment. supplied for the remainder of the
repayment tax year (YTD)
recovered in
year to date in
this
employment
194 Total Enter the total postgraduate loan repayment recovered to date in this Y Once an amount sent, it must be
Postgraduate employment within the tax year, including this payment. supplied for the remainder of the
Loan tax year (YTD)
repayments
recovered in
year to date in
this
employment
42 Pay frequency Make one entry from the following: Y On every employment record
 W1 (Weekly)
 W2 (Fortnightly)
 W4 (4 Weekly)
 M1 (Calendar Monthly)
 M3 (Quarterly)
 M6 (Bi-annually)
 MA (Annually)
 IO (One-off*)
 IR (Irregular)
*A 'one-off' is where someone is employed to do a one-off piece of work, say,
for one week or month, and only receives one payment. This differs from the
other pay frequencies where an employee remains in your employment
although paid on an irregular, quarterly or annual basis.
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43 Payment Date Enter the payment date for your employee. Y On every employment record
If the payment date falls on a 'non-banking day' show the payment as having
been made on the regular payday. See https://www.gov.uk/running-
payroll/fps-after-payday
154 Late PAYE If you are reporting a payment to an individual after the date it was paid, you Y If applicable for this payment
reporting may provide a reason why you have not been able to report on time. You will
reason select the relevant category from the choices below. A reason should be
supplied, where applicable, to each late reported payment within the FPS
A – Notional payment: Payment to Expat by third party or overseas employer
B – Notional payment: Employment related security
C – Notional payment: Other
D – Payment subject to Class 1 NICs but P11D/P9D for tax
F – No requirement to maintain a Deductions Working Sheet or Impractical to
report work done on the day
G – Reasonable excuse
H – Correction to earlier submission
You should not provide a reason where none of the above apply.
See https://www.gov.uk/guidance/what-payroll-information-to-report-to-
hmrc#late-reporting-reason
44 Tax Week If your payroll is weekly, fortnightly or 4 weekly, enter the tax week number Y One of tax week or tax month
Number that applied to the tax calculation for the payment. e.g. for a 4 weekly payroll number on every employment
this data item will equal 4 for all pay days between 6th April and 3rd May record
You can find further advice in CWG2 Employer Further Guide to PAYE/NICs
45 Tax Month If your payroll is monthly, enter the month number corresponding with that Y One of tax week or tax month
Number particular pay day. number on every employment
record
You can find further advice in CWG2 Employer Further Guide to PAYE/NICs
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48 Number of Enter ‘1’ if your employee is paid at regular intervals, for example, weekly, Y On every employment record
earnings monthly, multiples of weeks or months.
period(s)
covered by However, if your employee gets paid in advance or arrears for more than one
payment earnings period, then you should reflect the number of earnings periods
covered. For example, if your employee is paid 1 weeks wage and 2 weeks
wages paid in advance for holidays the number of EPs covered is 3 and you
should enter ‘3’.
You can find guidance on earnings periods in HMRC’s booklet CWG2

Employer Further Guide to PAYE/NICs
For occupational pensioners enter ‘1’.
49 Aggregated Indicate ‘Yes’ if earnings from more than one job have been added together Y On every employment record (if
earnings to calculate National Insurance contributions (NICs). applicable)
indicator
You must indicate on each employment where you have aggregated earnings
from all jobs to assess NICs, where your employee has:
a) more than one job with you;

b) two or more jobs with different employers who in respect of those
jobs carry on business in association with each other.
You can find guidance on aggregated earnings in HMRC’s booklet CWG2

Employer Further Guide to PAYE/NICs
https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-
and-national-insurance-contributions
51 Indicator that Indicate ‘Yes’ when a payment is being made after you have made a Y If you discover that the leaving date
the payment is submission with a leaving date and the employee has not been re-employed, has not already been reported, but
a payment for example a payment after leaving. you have provided a P45, you must
after date of report the leaving date with this
notification of You can find guidance on payments after leaving at payment and indicate “yes”.
contract ending https://www.gov.uk/employee-leaving
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54 Number of Indicate one of the following 5 bandings that is most appropriate to your Y On every employment record
normal hours employee, based on the number of hours you expect them to normally work
worked in a week:
a) Up to 15.99 hrs
b) 16-23.99 hrs
c) 24 – 29.99 hrs
d) 30 hrs or more, or
e) Other
If your employee is on paid leave, for example annual leave or sick leave,
please report the normal hours worked.
If you consider a, b, c or d are not appropriate then indicate e.

You should only select 'e) Other' if your employee does not have a regular
pattern of employment, or if the payment relates to an occupational pension
or annuity.
It is important to record the correct number of hours your employee has
worked to help ensure they receive the right amount of benefits and tax
credits they are entitled to. For more about this follow the link below to 'How
to work out usual working hours for your tax credits claim'.
https://www.gov.uk/claim-tax-credits/working-hours
55 Tax code Enter the tax code operated. There are four valid formats: Y Y On every employment record
operated on
this payment 1. Numbers followed by a suffix letter (L, M, N, P, T or Y), for example
870L
2. K followed by numbers, for example K73
3. D followed by a number, for example D1
4. BR, 0T, NT
The S prefix to indicate that a Scottish tax code was in use should be
reported in the TaxRegime field (data item 55A).
The C prefix to indicate that a Welsh tax code was in use should be reported
in the TaxRegime field (data item 55A).
Do not indicate here if the code is non-cumulative – use the Basis is non-
cumulative field (data item 56).
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55A Tax Regime Indicate “S” if Scottish income tax operated. Y Y On every employment record (if
indicator applicable)
For printed or onscreen documents such as P45, P60, payslips etc. the "S"
should be added to the beginning of the tax code e.g. S1060L or SK500
Indicate “C” if Welsh income tax operated.
For printed or onscreen documents such as P45, P60, payslips etc. the "C"
should be added to the beginning of the tax code e.g. C1060L or CK500
56 Tax Code Indicate ‘Yes’ if the code is operated on a week 1/month 1 basis. This is Y Y On every employment record (if
Basis is non- where you are calculating tax in a non-cumulative basis for one of the applicable)
cumulative following reasons:
 We have told you to do this on a coding notice

 You have a new employee and the instructions tell you to use the tax
code on a week 1/month 1 basis
58 Taxable pay in Enter your employee’s ‘taxable pay in this pay period’ in this employment Y On every employment record
this pay period including
including
payrolled  All pay, including wages, salaries, fees, overtime, bonuses and
benefits in kind commission
 Pension income from registered pension schemes
 Employer-financed retirement benefits schemes
 All Statutory Payments
 Payrolled benefits in kind
 Certain benefits – You can find guidance on this in HMRC’s booklet
CWG2 Employer Further Guide to PAYE/NICs
Minus any authorised deductions under the ‘net pay arrangements’ for
superannuation contributions, or payroll giving schemes.
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58A Value of Enter value of other payments made to your employee that are not salary or Y If applicable for this payment
payments not wages and subject to neither tax nor National Insurance contributions. Do
subject to tax not enter taxable or NICable amounts here. For details of whether a payment
or NICs in pay is taxable and/or NICable, please refer to the CWG2.
period https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-
national-insurance-contributions
Examples of amounts to be reported in 58A include a season ticket loan

advance and certain travel and subsistence costs.
Also insert salary or wages not subject to tax or national insurance

contributions because these amounts have already been taken into account
under the off-payroll working rules.
For flexibly accessed pensions, where the software requires the amount of
the payment being made to match the amount reported – for example when
using Bacs hash data item 118 – then the tax free element of the payment
should be reported under data item 58A.
When reporting a Class 1A liability at Data item 209 (termination awards or

sporting testimonial payments), please include the exempt amounts here.
Further guidance is contained in the CWG2.
58B Value of Enter value of deductions made from your employee’s net pay after Y If applicable for this payment
deductions deductions for tax, National Insurance and all types of Student Loans.
from net pay in
pay period For example, pension contributions that are not paid under a net pay
arrangement, trade union subscriptions, subscriptions for health cover and
attachment of earnings orders.
59 Pay after Enter your employee’s net pay after statutory deductions for tax, National Y If applicable for this payment
statutory Insurance and all types of Student Loans only. Do not include payments
deductions entered at;
 58A ‘Value of payments not subject to tax or NICs in pay period’, and
 58B ‘Value of deductions from net pay in pay period’
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60 Value of Enter the value of benefits in kind on which PAYE has been operated, via the Y If applicable for this payment
benefits taxed payroll in this pay period. Benefits can only be taxed in this way with the prior
via the payroll agreement of HMRC.
in pay period
P11D's are not required where benefits have been payrolled and this has
been registered using the PBIK Service
Completion of this box does not negate the need for completion of a form
P11D(b) at the end of the tax year.
209 Total real-time Enter the total amount of real time Class 1A NICs paid so far this tax year on: Y Once an amount sent, it must be
Class 1A NICs  termination awards which exceed the £30,000 threshold, supplied for the remainder of the
due on and/or tax year (YTD)
termination  non-contractual & non-customary sporting testimonial payments
awards or which exceed the £100,000 threshold.
sporting
testimonials For guidance on what constitutes qualifying payments please refer to the
year to date CWG2 – Employers Guide to PAYE & NICs. (updates to be published before
April 2020).
This data item should not to be used for reporting Class 1A NICs payable on
benefits in kind provided, as instead they are to be paid and reported via the
P11D(b) process.
For items 175 to 186, a "change" is when information reported in an earlier FPS, during the current tax year, for a car or fuel benefit occurs e.g.
• A new/different car is made available to the employee or a car is no longer made available
• You become aware that information previously provided is incorrect or needs amendment
• Accessories are added to the car after information was submitted on the FPS (or any other change which would cause the cash equivalent to change)
• Private fuel is made available/not made available
175 Make and Make and model of car you are payrolling Y On the first FPS submitted each tax
model of car year and on the FPS following a
change.
214 Date first Date of Registration of the car you are payrolling Y On the first FPS submitted each tax
registered year and on the FPS following a
change.
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176 CO2 emissions Approved CO2 emissions figure of car you are payrolling Y On the first FPS submitted each tax
year and on the FPS following a
change.
211 Zero emissions The approved zero emissions mileage figure for the car you are payrolling. A Y On the first FPS submitted each tax
mileage figure is only required where the car has CO2 emissions falling in the range year and on the FPS following a
1-50g/km. change.
177 Fuel type Fuel type of car you are payrolling Y On the first FPS submitted each tax
year and on the FPS following a
change.
178 Car identifier A unique identifier for the car you are payrolling, car registration number is Y On the first FPS submitted each tax
recommended year and on the FPS following a
change.
179 Amendment To be used to indicate that the information you are reporting is an Y On the first FPS submitted each tax
indicator amendment to payrolled car data reported in an earlier FPS submission. year and on the FPS following a
change.
180 Calculated List price added to price of any accessories, minus capital contribution paid Y On the first FPS submitted each tax
price by the employee year and on the FPS following a
change.
181 Date car was First date car was made available to employee within tax year Y On the first FPS submitted each tax
available from year and on the FPS following a
change.
182 Cash Value of car benefit to be payrolled during tax year Y On the first FPS submitted each tax
equivalent of year and on the FPS following a
car change.
183 Date car was Last date payrolled car was available to employee within tax year Y On the first FPS submitted each tax
available to year and on the FPS following a
change.
184 Date free fuel First date payrolled free fuel was made available to employee within tax year Y On the first FPS submitted each tax
provided year and on the FPS following a
change.
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185 Cash Value of fuel benefit to be payrolled during tax year Y On the first FPS submitted each tax
equivalent of year and on the FPS following a
fuel change.
186 Date free fuel Last date payrolled fuel was available to employee within tax year Y On the first FPS submitted each tax
withdrawn year and on the FPS following a
change.
61 Value of Enter the amount of pension contributions your employee paid under 'net pay Y If applicable for this payment
employee arrangements' in this pay period.
pension
contributions You can find guidance on ‘net pay arrangements’ at
paid under “net https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-
pay national-insurance-contributions
arrangements”
in pay period
62 Items subject Enter the value of items which have been included in gross earnings when Y If applicable for this payment
to Class 1 NIC assessing Class 1 NICs but not taxed under PAYE, as defined in HMRC’s
but not taxed booklet CWG2 Employer Further Guide to PAYE/NICs
under PAYE
regulations
excluding For example, charitable deductions (payroll giving), non-cash vouchers,
pension payments of employee’s personal liabilities to third party such as home utility
contributions in bills paid by employer.
pay period
65 Value of Enter the deductions made for pension contributions that are not made under Y If applicable for this payment
employee ‘net pay arrangements’ in this pay period.
pension
contributions
that are not
paid under a
net pay
arrangement
67 Value of Enter the student loan deductions in this pay period. Y If applicable for this payment
Student Loan
repayment in You can find guidance on calculating student loans deductions at
this pay period https://www.gov.uk/new-employee/student-loans
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192 Student Loan Enter the plan type in use for the student loan repayment in this pay period Y If applicable for this payment
Plan Type in
pay period
195 Value of Enter the postgraduate loan deductions in this pay period. Y If applicable for this payment
Postgraduate
Loan
repayment in
this pay period
68 Value of tax Enter the numeric value of tax deducted or refunded from this payment. Y On every employment record
deducted or
refunded from
this payment
70 Value of Enter the total SMP paid in the tax year to date in this employment. Y Once an amount sent, it must be
Statutory supplied for the remainder of the
Maternity pay tax year (YTD)
(SMP) year to
date
71 Value of Enter the total SPP paid in the tax year to date in this employment. Y Once an amount sent, it must be
Paternity pay tax year (YTD)
(SPP) year to
date
72 Value of Enter the total SAP paid in the tax year to date in this employment. Y Once an amount sent, it must be
Adoption pay tax year (YTD)
(SAP) year to
date
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73 Value of Enter the total ShPP paid in the tax year to date in this employment. Y Once an amount sent, it must be
Shared supplied for the remainder of the
Parental pay tax year (YTD)
(ShPP) year to
date
212 Value of Enter the total SPBP paid in the tax year to date in this employment. Y Once an amount sent, it must be
Parental tax year (YTD)
Bereavement
pay (SPBP)
year to date
Data items 79 to 143 (excluding 84A and 84B) in the list below may apply more than once for an individual who has more than o ne National Insurance
category letter during the tax year. Do not include anything for any of these data items if the employee is
 Under age 16, or
 Not subject to UK NICs legislation, or
 If the payment is something which is NOT earnings for NICs purposes or is officially disregarded, for example, pension payments which are not
subject to NICs or
 Is earning less than the LEL; and is earning taxable income, where the information is already being reported through the tax data items.
You must complete data items 79 to 143 (excluding 84A and 84B) for all employees who do not fall into the categories listed above.
If you are reporting more than one NI category letter for an employment, each line of contributions should only contain detai ls relating to the relevant
category letter.
79 National Enter the National Insurance category letter(s) used in this pay period. You Y If applicable for this payment - if
Insurance can find guidance on NICs category letters at https://www.gov.uk/national- multiple NI categories have been
category letter insurance-rates-letters/category-letters used during the year, each
in pay period category must be shown for the
remainder of the year
79A Gross earnings Subject to the bullet points above enter employee's total gross earnings Y Once an amount sent, it should be
for NICs year subject to NICs to date within the tax year, include pay below the lower supplied for the remainder of the
to date earnings limit (LEL) and above the upper earnings limit (UEL). For example, tax year (YTD) - if multiple NI
an employee earning £250 every week would show £250.00 in week 1 and categories have been used during
£2500.00 in week 10. While an employee earning £5,000.00 per week would the year, each category must be
show £5,000.00 (week 1) and £50,000.00 (week 10). shown for the remainder of the
year.
V1.1 03/10/2019
79B Gross earnings Subject to the bullet points above enter employee's total gross earnings Y If applicable for this payment - if
for NICs in this subject to NICs in this pay period, include pay below the lower earnings limit multiple NI categories have been
period (LEL) and above the upper earnings limit (UEL). For example, an employee used during the year, each
earning £250 every week would show £250.00. While an employee earning category must be shown for the
£5,000.00 per week would show £5,000. remainder of the year
82 Value of Enter your employee’s total earnings included in gross pay for NICs at the Y Once an amount sent, it should be
earnings at the lower earnings limit (LEL) to date. This will always be a multiple of the LEL. supplied for the remainder of the
lower earnings Do not include earnings that did not reach the LEL in any earnings tax year (YTD) - if multiple NI
limit year to period. categories have been used during
date the year, each category must be
shown for the remainder of the
year
82A Value of Enter your employee’s total earnings included in gross pay for NICs above Y Once an amount sent, it should be
earnings above the LEL, up to and including the primary threshold (PT) to date. supplied for the remainder of the
the lower tax year (YTD) - if multiple NI
earnings limit If NICs Tables are used, the amount entered will be in whole pounds only – categories have been used during
up to and there should be no pence. If the exact percentage method is used, the the year, each category must be
including the amount entered will be in pounds and pence, unless earnings reach or shown for the remainder of the
primary exceed the PT in which case the entry will be in whole pounds only. year (including 0.00 values)
threshold year
to date.
169 Value of Enter your employee’s total earnings included in gross pay for NICs above Y Once an amount sent, it should be
earnings above the PT, up to and including the upper earnings limit (UEL) to date. supplied for the remainder of the
the primary tax year (YTD) - if multiple NI
threshold up to If NICs Tables are used, the amount entered will be in whole pounds only – categories have been used during
and including there should be no pence. If the exact percentage method is used, the the year, each category must be
the upper amount entered will be in pounds and pence, unless earnings reach or shown for the remainder of the
earnings limit exceed the UEL in which case the entry will be in whole pounds only. year (including 0.00 values)
year to date
V1.1 03/10/2019
84A Director's NIC If a payment of earnings is made to a company director you must enter either Y If applicable for this payment
and method of ‘AN’ or ‘AL’ to indicate which method of calculation has been used to
calculation calculate NICs:
 enter ‘AN’ if you have applied an annual or pro-rata annual earnings
period when calculating NICs
 enter ‘AL’ if you have used the alternative method
See booklet CA44 for detailed information about paying National Insurance
contributions (NICs) for company directors
https://www.gov.uk/government/publications/ca44-national-insurance-for-
company-directors
Do not make an entry if a payment of earnings is made to someone

other than a company director.
84B Tax Week No. If the payment of earnings is made to a company director who was appointed Y To be sent once during the tax year
of after week 1 of the current tax year, enter the tax week number the director the directorship began (if
appointment of was appointed. applicable)
director
86A Total of Enter the total of employer’s Class 1 NICs payable in this pay period. Y If applicable for this payment - if
employer NI multiple NI categories have been
contributions in used during the year, each
this period category must be shown for the
remainder of the year (including
0.00 values)
86Aa Total of Enter the total of employer’s Class 1 NICs payable year to date. Y Once an amount sent, it should be
employer NI supplied for the remainder of the
contributions tax year (YTD) - if multiple NI
year to date categories have been used during
the year, each category must be
year (including 0.00 values)
V1.1 03/10/2019
86B Employees Enter the total employee’s NICs payable in this pay period Y If applicable for this payment - if
contributions multiple NI categories have been
due on all used during the year, each
earnings in this category must be shown for the
pay period remainder of the year (including
0.00 values)
86Ba Employees Enter the total employee’s NICs payable year to date. Y Once an amount sent, it should be
contributions supplied for the remainder of the
due on all tax year (YTD) - if multiple NI
earnings year categories have been used during
to date the year, each category must be
year (including 0.00 values)
You can only use an EYU for the tax years where you operated PAYE in real time using FPSs and EPSs.
If you are correcting an error in a previous tax year when you used FPSs and EPSs, your EYU should only record the difference between what you had
originally submitted and what the figure should be.
For example, if you recorded £100 too little pay on an employee's payroll record, the EYU should show '+£100'. You can only amend year to date data on an
EYU.
If you need to submit more than one EYU, each submission must only show the amount of the amendment from the last figures submitted.
For example, if you submit a year to date figure of £10,000 for pay on your last FPS for the year, then realise that the figure should have been £12,000, you
will submit an EYU to show ‘+£2,000’. If you then realise that the actual figure should have been £11,500, you must then submit a second EYU whi ch will
show ‘-£500’.
128 National Enter the category letter with the correct year to date National Insurance data Y If applicable for this payment
Insurance for that category letter
Category
Letter
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129 Gross earnings Enter the difference between the last reported figure and what the figure Y If applicable for this payment
for NICs should be, if you have previously amended this figure it is the difference
between the amended total and what the figures should be. You will have to
do this for each category letter you are correcting and any new category
letters you are adding.
For an example, see ‘Taxable pay’ at 120.
130 Value of Enter the difference between the last reported figure and what the figure Y If applicable for this payment
earnings at should be, if you have previously amended this figure it is the difference
Lower between the amended total and what the figures should be. You will have to
Earnings Limit do this for each category letter you are correcting and any new category
(LEL) letters you are adding.
Earnings from should be, if you have previously amended this figure it is the difference
LEL to Primary between the amended total and what the figures should be. You will have to
Threshold do this for each category letter you are correcting and any new category
Earnings from should be, if you have previously amended this figure it is the difference
the Primary between the amended total and what the figures should be. You will have to
Threshold up do this for each category letter you are correcting and any new category
to and letters you are adding.
including the
Upper For an example, see ‘Taxable pay’ at 120.
Earnings Limit
134 Total of Enter the difference between the last reported figure and what the figure Y If applicable for this payment
employer NI should be, if you have previously amended this figure it is the difference
Contributions between the amended total and what the figures should be. You will have to
do this for each category letter you are correcting and any new category
V1.1 03/10/2019
135 Employees Enter the difference between the last reported figure and what the figure Y If applicable for this payment
contributions should be, if you have previously amended this figure it is the difference
due on between the amended total and what the figures should be. You will have to
earnings do this for each category letter you are correcting and any new category
143 NIC refund If there is a negative amount of Employee NICs on the EYU: Y If applicable for this payment
1. Enter ‘Yes’
a. if there is an overpayment of Employee NICs that has been
refunded to the employee, or
b. to confirm that the EYU is to amend a previous submission
but no refund of Employee NICs is due.
2. Enter ‘No’ if there is an overpayment of Employee NICs that has not

been refunded to the employee.
118 BACS hash Employers paying their staff via Bacs using their own Service User Number Y On every employment record (if
code (SUN) either directly using Bacs Approved Solution Software or indirectly via applicable)
a Bacs Approved Bureau are required to include a cross reference (hash) in
both the RTI submission and the standard 18 payment instruction. Employers
who use Extended Transmission Service (ETS) or SwiftNet Transmission
Service (STS), to submit Standard 18 payment instructions should also
include a hash in the Standard 18.
120 Taxable pay Enter the difference between the last reported figure and what the figure Y If applicable for this payment
should be, if you have previously amended this figure it is the difference
between the amended total and what the figures should be.
For example, if you submit a year to date figure of £10,000 for pay on your
last FPS for the year, then realise that the figure should have been £12,000,
you will submit an EYU to show ‘+£2,000’. If you then realise that the actual
figure should have been £11,500, you must then submit a second EYU which
will show ‘-£500’.
V1.1 03/10/2019
benefits taxed should be, if you have previously amended this figure it is the difference
via payroll between the amended total and what the figures should be.
employee should be, if you have previously amended this figure it is the difference
pension between the amended total and what the figures should be.
contributions
paid under 'net For an example, see ‘Taxable pay’ at 120.
pay
arrangements
employee should be, if you have previously amended this figure it is the difference
pension between the amended total and what the figures should be.
contributions
that are not For an example, see ‘Taxable pay’ at 120.
paid under 'net
pay
arrangements'
121 Tax Enter the difference between the last reported figure and what the figure Y If applicable for this payment
should be, if you have previously amended this figure it is the difference
122 Student loan Enter the difference between the last reported figure and what the figure Y If applicable for this payment
repayments should be, if you have previously amended this figure it is the difference
Postgraduate should be, if you have previously amended this figure it is the difference
Loan between the amended total and what the figures should be.
repayment
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Statutory should be, if you have previously amended this figure it is the difference
Maternity Pay between the amended total and what the figures should be.
(SMP)
Ordinary should be, if you have previously amended this figure it is the difference
Statutory between the amended total and what the figures should be.
Paternity Pay
(OSPP) For an example, see ‘Taxable pay’ at 120.
Statutory should be, if you have previously amended this figure it is the difference
Adoption Pay between the amended total and what the figures should be.
(SAP)
Shared should be, if you have previously amended this figure it is the difference
Parental pay between the amended total and what the figures should be.
(ShPP)
208 Off-Payroll If “Yes” then do not make or report any student loan or postgraduate loan Y If applicable for this payment
Worker Subject deductions, the worker will not be entitled to statutory payments (SSP, SMP,
to 2020 Rules SPP, ShPP or SPBP) and is not subject to auto-enrolment into a workplace
pension.
145 Occpen Indicate 'Yes' for the first and every payment of pension or income provided Y On every employment record (if
indicator from registered pension schemes (including annuities, income from applicable)
drawdown arrangements, trivial commutation payments, flexibly accessed
pensions or an uncrystallised funds pension lump sum) to an individual.
V1.1 03/10/2019
146 Trivial Type of lump sum paid in place of small pension (other than lump sum death Y Y If applicable for this payment
commutation benefits and on serious ill-health).
payment type
Indicate one of the following:
A) Trivial commutation lump sum (TCLS)
B) Small pot lump sum payments from personal pension schemes
C) Small pot lump sum payments from occupational pension schemes
If 146 is completed you must also complete 148
147 Payment to a Indicate 'Yes' where payments are made to a body, such as personal Y Y If applicable for this payment
non individual representative, trustee or corporate organisation.
https://www.gov.uk/guidance/paying-a-company-pension-or-annuity-through-
your-payroll
148 Trivial Enter the total amount of lump sum paid. You must also enter the taxable Y Y If applicable for this payment
commutation element of this amount in the ‘taxable pay to date’ and the ’taxable pay in this
payment period’ fields, and any non-taxable amount in the ‘non tax or NIC payment’
field.
149 Value of Enter the value of benefits in kind on which PAYE has been operated, via the Y Once an amount sent, it must be
benefits taxed payroll, to date in this employment within the tax year. supplied for the remainder of the
via payroll year tax year (YTD)
to date
150 Value of Enter the amount of pension contributions your employee paid under 'net pay Y Once an amount sent, it must be
employee arrangements' to date in this employment within the tax year. supplied for the remainder of the
pension tax year (YTD)
contributions
paid under “net
pay
arrangements”
year to date
V1.1 03/10/2019
151 Value of Enter the deductions made for pension contributions that are not made under Y Once an amount sent, it must be
employee ‘net pay arrangements’ to date in this employment within the tax year. supplied for the remainder of the
pension tax year (YTD)
contributions
that are not
paid under a
net pay
arrangement
year to date
152 On strike Indicate ‘Yes’ if your employee’s pay in this pay period has been reduced due Y If applicable for this payment
to being on strike.
153 Unpaid Do not complete this field at present Y Do not complete this field at
absence present
168 Flexibly Indicate ‘Yes’ if any part of the payment is the employee flexibly accessing Y Y If applicable for this payment
accessing their pension. This includes payment of a flexi-access drawdown pension or
pension rights an uncrystallised funds pension lump sum.
If 168 is completed you must also complete either one or both of 173 and
174
171 Pension Death Indicate ‘Yes’ if any part of the payment is a lump sum death benefit, or a Y Y If applicable for this payment
Benefit death benefit paid as drawdown, an annuity or pension.
If 171 is completed you must also complete either one or both of 173 and 174
172 Serious ill Indicate ‘Yes’ if any part of the payment is a serious ill-health lump sum Y Y If applicable for this payment
health lump payment.
sum indicator
If 172 is completed you must also complete either one or both of 173 and 174
173 Flexible Enter the taxable element of any payment under 168, 171 and 172. Y Y If applicable for this payment
drawdown You must also include this amount in the ‘taxable pay to date’ and the
taxable ’taxable pay in this period’ fields.
payment
V1.1 03/10/2019
174 Flexible Enter the non-taxable element of any payment under 168, 171 and 172. Y Y If applicable for this payment
drawdown non- You must also include this amount in the ‘non tax or NIC payment’ field 58A.
taxable
payment
197 Amount of Part Enter the amount of Part 7A (Disguised Remuneration) income – the Y This information should only be
7A Disguised employee should have informed you of this amount. This amount should be submitted once, if applicable
Remuneration treated as taxable pay and must therefore also be included in other
income applicable Data Items such 58, 41A, 59 (if applicable), 79A and 79B.
198 Amount of Part Enter the difference between the last reported figure and what the figure Y If applicable for this payment
7A Disguised should be, if you have previously amended this figure it is the difference
Remuneration between the amended total and what the figures should be.
income
Employer Payment Summary (EPS) - If no payments to employees are made within a pay period, or you want to recover statutory payments, CIS deductions
suffered send an EPS.
87Ba No payment If no payments are made within a tax month, so there is no FPS return to Y To be sent if applicable for tax
due as no make, then you should submit an EPS with this field checked to indicate no month
employees return or payment is due for this tax month.
paid in this pay
period Please submit this within 14 days of the end of the tax month, i.e. if you paid
no one between 6th April and 5th May, please send this EPS by 19th May.
If 87Ba is completed you must also complete 137 & 137a
166 Employment If you are eligible to claim the annual NICs Employment Allowance to Y Submit Y once when Allowance is
Allowance be offset against your employer Class 1 Secondary NICs you should indicate claimed. Submit N once to cease
Indicator ‘yes’ to confirm you have checked eligibility to receive Employment claim.
Allowance.
Employment Allowance claims will be checked on submission, and you will

be notified by letter if successful.
The claim will be retained for the full tax year, until such time as you cease to
qualify, at which point you should select ‘no’. Employment Allowance must
be claimed every year
V1.1 03/10/2019
199 Employer is in De minimis State aid rules apply if you are involved in economic activity, Y
the agriculture which means you are putting goods or services on a market. Employment
sector Allowance is classed as de minimis State aid, and you must provide the
sector(s) for your business if these rules apply to you – please select this field
if you are involved in economic activity and your business is in the agriculture
sector.
the fisheries which means you are putting goods or services on a market. Employment
and Allowance is classed as de minimis State aid, and you must provide the
aquaculture sector(s) for your business if these rules apply to you – please select this field
sector if you are involved in economic activity and your business is in the fis heries
and aquaculture sector.
the road which means you are putting goods or services on a market. Employment
transport Allowance is classed as de minimis State aid, and you must provide the
sector sector(s) for your business if these rules apply to you – please select this field
if you are involved in economic activity and your business is in the road
transport sector.
the industrial which means you are putting goods or services on a market. Employment
sector Allowance is classed as de minimis State aid, and you must provide the
sector(s) for your business if these rules apply to you – please select this field
if you are involved in economic activity, and your business is not within
Agriculture, Fisheries and Aquaculture or Road Transport sectors
203 State aid rules De minimis State aid rules do not apply to your business if you are not Y
do not apply to undertaking economic activity, for example, charities, community amateur
Employer sports clubs, employing someone to provide personal care. You should only
select this field if you are not undertaking any economic activity
204 Amount of De If one or more of the de minimis State aid business sectors has been Y
minimis State selected (data items 199 to 202), complete this item with 0.00, if this is not
aid (in claim already shown.
year and
previous 2
years) in Euros
205 Currency of The amount of State aid received should always be submitted in Euros. Y
amount of De
minimis State
aid - always
Euros
V1.1 03/10/2019
167 Tax Month Can be used to indicate which tax month the EPS credit should be allocated Y To be sent if applicable
against.
If included, the EPS must be submitted between the dates defined in the
relevant technical specifications for electronic submissions. If this optional
field is not supplied, credits will be allocated based on the submission date.
92 Value of SMP Enter the total amount of SMP you recovered year to date. Y Once an amount sent, it must be
recovered year https://www.gov.uk/browse/employing-people/time-off supplied for the remainder of the
to date tax year (YTD) on any further EPS
submitted with the recoverable
amounts included.
93 Value of SPP Enter the total amount of SPP you recovered year to date. Y Once an amount sent, it must be
amounts included.
94 Value of SAP Enter the total amount of SAP you recovered year to date. Y Once an amount sent, it must be
amounts included.
95 Value of ShPP Enter the total amount of ShPP you recovered year to date. Y Once an amount sent, it must be
amounts included.
206 Value of Enter the total amount of SPBP you recovered year to date. Y Once an amount sent, it must be
Parental tax year (YTD) on any further EPS
Bereavement submitted with the recoverable
Pay recovered amounts included.
year to date
V1.1 03/10/2019
97 Value of NIC Enter any compensation you are entitled to claim in addition to the SMP you Y Once an amount sent, it must be
compensation recovered year to date. supplied for the remainder of the
on SMP year https://www.gov.uk/browse/employing-people/time-off tax year (YTD) on any further EPS
to date submitted with the recoverable
amounts included.
98 Value of NIC Enter any compensation you are entitled to claim in addition to the SPP you Y Once an amount sent, it must be
on SPP year to https://www.gov.uk/browse/employing-people/time-off tax year (YTD) on any further EPS
date submitted with the recoverable
amounts included.
99 Value of NIC Enter any compensation you are entitled to claim in addition to the SAP you Y Once an amount sent, it must be
on SAP year to https://www.gov.uk/browse/employing-people/time-off tax year (YTD) on any further EPS
date submitted with the recoverable
amounts included.
100 Value of NIC Enter any compensation you are entitled to claim in addition to the ShPP you Y Once an amount sent, it must be
on ShPP year https://www.gov.uk/browse/employing-people/time-off tax year (YTD) on any further EPS
to date submitted with the recoverable
amounts included.
207 Value of NIC Enter any compensation you are entitled to claim in addition to the SPBP you Y Once an amount sent, it must be
on Statutory tax year (YTD) on any further EPS
Parental submitted with the recoverable
Bereavement amounts included.
Pay year to
date
V1.1 03/10/2019
102 Value of CIS Enter the full amount of CIS deductions taken from the company's payments Y Once an amount sent, it must be
deductions in the year to date. supplied for the remainder of the
suffered year tax year (YTD) on any further EPS
to date If the business is not a limited company, or has not had deductions taken submitted with the recoverable
from payments within CIS, you must not enter anything in this field. Non- amounts included.
limited companies should claim CIS deductions on their Self Assessment /
Partnership returns.
If your business is a limited company that operates within the construction

industry, any CIS deductions taken from the company's payments for
construction work should be set against the company's own liabilities
for PAYE/NICs and CIS deductions from its own subcontractors.
187 Apprenticeship Enter the total Apprenticeship Levy due year to date Y If applicable for Apprenticeship
Levy due year Levy, an EPS submission is
to date required. You will need to continue
making submissions for the
remainder of the year, even if levy
due YTD amount for any
subsequent months is zero.
188 Tax month Enter the tax month for the levy due to date amount Y If applicable for Apprenticeship
Levy, an EPS submission is
required. You will need to continue
making submissions for the
189 Annual Enter the annual Levy Allowance amount allocated Y If applicable for Apprenticeship
Apprenticeship Levy, an EPS submission is
Levy allowance required. You will need to continue
amount making submissions for the
V1.1 03/10/2019
156 Name of Enter the full name of the relevant account to which any repayment is to be Y Enter when a refund is first
account holder sent. identified, you do not need to
provide again unless there is a
change of details provided.
157 Account Enter the 8 digit account number of the relevant account to which any Y Enter when a refund is first
number repayment is to be sent identified, you do not need to
158 Branch sort Enter the 6 digit sort code of the relevant account to which any repayment is Y Enter when a refund is first
code to be sent identified, you do not need to
159 Building Enter the appropriate Building Society reference if this is applicable Y Enter when a refund is first
society identified, you do not need to
reference provide again unless there is a
108 Indicator this is Indicate ‘Yes’ if you have ceased as an employer and are paying your Y Y Only if last submission for year
the final employees for the last time. You also need to enter the leaving date at data because of cessation
submission item 41 ‘Date employment contract ended’ for all employees.
because
scheme
ceased
119 Date scheme Enter the date if you have ceased as an employer and are paying your Y Y To be sent if applicable
ceased employees for the last time and this is your final submission. You also need
to indicate ‘Yes’ at 108. The date must be in the tax year to which the final
submission relates
109 Indicator that Indicate ‘Yes’ if this is your last submission for the year for the entire PAYE Y Y Only if final submission for year
this is the final scheme, to indicate that this is the final submission for the tax year.
submission for
year
V1.1 03/10/2019
136 Period of If, for a future period of one or more complete tax months, you will have no Y To be sent if applicable
inactivity from paid employees or directors, so there will be no FPS return to make, you can
submit an EPS now to let HMRC know you won’t be sending any FPSs for
these months. Enter the start date of the first tax month of your ‘period of
inactivity’. This date must be the start of the next tax month that is the 6th of
the next calendar month not including today.
You can only use this field to report future periods of inactivity. The date must
be later than the date of the EPS submission.
Please see 137 if you wish to report previous tax months with no payments.
136a Period of If you have entered a date at 136 you must enter the end date of the last tax Y To be sent if applicable
inactivity to month of your ‘period of inactivity’. This date must be the end of a tax month
that is the 5th of the relevant calendar month.
The date must be later than the date shown at 136.
137 No payment If you have made no payments to employees or directors for a period of one Y To be sent if applicable
dates from or more complete tax months and there was no FPS made. Enter the start
date of the first tax month in which no payments were made. This date must
be the 6th of the relevant calendar month and must be within the tax year
being reported.
The date must be on or before the date of the EPS submission. If this is
completed you must also complete 87Ba.
137a No payment If you have entered a date in 137 you must enter the end date of the last tax Y To be sent if applicable
dates to month in which no payments were made. The date must be no later than the
end of the current tax month - the 5th. The date must be later than the date
shown at 137.
Note: All data items which refer to “this period” that is data items: 58, 58A, 58B, 59, 60, 61, 62, 65, 67, 68, 79B, 86A & 86B are this period values for
employees who have received all their pay for the period in a single process. Where there have been multiple processing runs in the period, for example a
supplementary pay run to cover overtime that was omitted originally, then the data items defined as this period should contain the “run” values not the period
to date values. For example, if in the normal pay run the taxable pay was £100 and in the supplementary run the taxable pay was £20 then field 58 will contain
£100 for the first FPS for the period and £20 for the second FPS for the period. Assuming this is the first pay period, the “year to date” pay figure (field 41A)
will be £100 for the first FPS and then £120 for the second.
V1.1 03/10/2019
Appendix for RTI Data Items Guide
This appendix should be used alongside the data items. You will find further information on selected data items and how incorrect or incomplete items can
affect submissions.
The majority of data submitted is accurate and matched correctly to the individual account. The following scenarios cover potential impacts incorrect data can
have. Whilst these numbers are small it is important to highlight the issues these can cause.
For the example purposes laid out in the tables below the employee information used is pseudo data to give an understanding of the types of issues that may
arise. Please do not use any of these pseudo details shown on your live payroll. In some instances the guidance states if the data is unknown to leave blank.
V1.1 03/10/2019
Appendix 1.1 National Insurance Number - covering Data Item 5
Potential Employee:
Impacts of  New PAYE account may be created under a temporary reference number if no match can be made
Incorrect Data  Personal Tax Account may not reflect the correct position
 Incorrect End of Year figures are held
 Incorrect End of Year calculations issued
 Benefit claims may be affected
 Incorrect tax codes may be issued
Employer:
 Increased enquiries from employees
 Additional administration burden
Software Developer:
 Increased customer contact
 Increased customer support required
Known Data  Entering a pseudo National Insurance Number e.g. RN000031A

Issues  Transposition errors when keying in the data manually
Example of New employee provides personal details to employer on starter declaration. Key information is missing – National Insurance Number.
Impacts
Instead of leaving the field blank (Data Item 5) per current guidance the employer uses a pseudo National Insurance Number to add
employee to the payroll. This passes HMRC validation checks, as it is in a valid format of two letters, six numbers and a let ter.
HMRC matching rules may be unable to match the details to the individual account.
A new account may be set up and a temporary reference number created.
Subsequent submissions might have corrected personal details however it can be difficult to use the updated information to match
correctly due to the creation of the temporary reference.
In this scenario, the employees Personal Tax Account will not show the employment record or submitted payroll details held under the
temporary reference number, which may prompt contact to the employer and/or HMRC.
This scenario can also occur when updating existing employee details onto a new payroll software package.
Worked New employee provides personal details to employer on starter declaration:

Example National Insurance Number: Left blank by employee
Title: Mr
Surname: Bloggs
Forename: Joseph
Second forename: Murray
Initials: J M
V1.1 03/10/2019
Appendix 1.1 National Insurance Number - covering Data Item 5
Date of Birth: 03/07/1984
Gender: Male
Address: 1 Main Street
Address: United Kingdom
Postcode: AA1 2BB
Employer enters the information onto their payroll software. They use a pseudo of RN000031A. They submit an FPS showing detai ls of
the payment made along with the designatory details.
Matching rules are applied to the data however the National Insurance Number is NOT a match to any existing accounts found on our
systems.
A new account is set up under a temporary reference number. The FPS submission received is now held under the temporary reference
number.
Before the next payment is due, the employee provides their correct National Insurance Number. The employer updates this onto the
software. The next FPS submitted now shows the corrected National Insurance Number. HMRC applies the matching rules to this
following FPS, this may mean that, although the correct NINO has now been provided, HMRC will continue to match the FPS to the
temporary reference account created as a result of the first FPS. At the end of the tax year the employee will have all RTI data for current
employer held under the temporary reference number while previous employer record is held under the employees correct National
Insurance Number. This will cause issues for HMRC and the employee when the tax year is reconciled.
HMRC https://www.gov.uk/new-employee/employee-information
Guidance https://www.gov.uk/guidance/what-payroll-information-to-report-to-hmrc
Links
V1.1 03/10/2019
Appendix 1.2 Name – covering Data Items 6 to 9
Potential Employee:
Employer:
Software Developer:
Known Data  Entering a first and middle name in the same field rather than separating them into different fields – Data Items 7 and 9
 First name and surname transposed
Example of New employee provides personal details to employer on starter declaration.

Impacts
Employer enters the last name as the first name and the first name as the last name. This passes HMRC validation checks, as it is still
valid data being supplied.
When this happens the employees Personal Tax Account will not show the employment record or submitted payroll details held under the
This scenario can also occur when updating existing employee details onto a new payroll s oftware package.

Example National Insurance Number: RN000031A
Title: Mr
Surname: Bloggs
Forename: Joseph
V1.1 03/10/2019
Appendix 1.2 Name – covering Data Items 6 to 9
Initials: J M
Gender: Male
Postcode: AA1 2BB
Employer enters the information onto their payroll software. They enter Bloggs as the first name and Joseph as the last name in error.
They submit an FPS showing details of the payment made along with the designatory details.
Matching rules are applied to the data however the name is NOT a match to the existing account found on our systems.
A new account is set up under a temporary reference number. The FPS submission received is now held under the temporary reference
number.
Before the next payment is due, the employer corrects the error and updates this onto the software. The next FPS submitted now shows
the first name as Joseph and the last name as Murray. HMRC applies the matching rules to this following FPS, which now matches to the
temporary reference account. At the end of the tax year the employee will have all RTI data for current employer held under t he temporary
reference number while previous employer records are held under the employees correct National Insurance Number. This will cause
issues for HMRC and the employee when the tax year is reconciled.
Links
V1.1 03/10/2019
Appendix 1.3 Date of Birth – covering Data Item 10
Potential Employee:
 Incorrect rate of Personal Allowances or reliefs may be provided
 Incorrect National Insurance Contributions being made
Employer:
 Increased contact from Department for Work and Pensions (DWP) regarding state pension eligibility
 Increased contact from The Pension Regulator
Software Developer:
Known Data  Entering a default Date of Birth

Example of New employee provides personal details to employer on starter declaration. Key information is missing when passed along to the payroll
Impacts department – Date of Birth.
Employer uses a pseudo date of birth to add employee to the payroll. This passes HMRC validation checks, as it is still a val id date being
supplied.
When this happens the employees Personal Tax Account will not show the employment record or submitted payroll details held under the

Example National Insurance Number: RN000031A
Title: Mr
V1.1 03/10/2019
Appendix 1.3 Date of Birth – covering Data Item 10
Surname: Bloggs
Forename: Joseph
Initials: J M
Gender: Male
Postcode: AA1 2BB
Employer enters the information onto their payroll software. The date of birth has not been passed along, so they use a pseudo date of
birth of 01/01/1990. They submit an FPS showing details of the payment made along with the designatory details.
Matching rules are applied to the data however the date of birth is NOT a match to the existing account found on our systems.
The FPS submission received is now held under the temporary reference number.
Before the next payment is due, the employee provides their correct date of birth as 03/07/1984. The employer updates this onto the
software. The next FPS submitted now shows the corrected date of birth. HMRC applies the matching rules to this following FPS, which
now matches to the temporary reference account. At the end of the tax year the employee will have all RTI data for current em ployer held
under the temporary reference number while previous employer records are held under the employees correct National Insurance
Number. This will cause issues for HMRC and the employee when the tax year is reconciled.
Links
V1.1 03/10/2019
Appendix 1.4 Address and Postcode – covering Data Items 13 to 17
Potential Employee:
 Correspondence including tax codes and calculations will not be received
Employer:
 Receiving correspondence for employees if business address used
Software Developer:
Known Data  Entering the employers business address

Issues  Entering a default address if not known e.g. using the letter ‘A’ for the first line
 Transposition errors when keying in the data manually
Example of New employee provides personal details to employer on starter declaration. Key information is missing – Address.
Impacts
Employer uses an address which is not the individuals, most commonly the business address, to add employee to the payroll. This passes
HMRC validation checks, as it is still valid data being supplied.
If all other designatory details supplied are accurate, an incorrect address may not necessarily create a new account. The main issue is
the incorrect address will be updated onto the individuals account when it is the first submission received for a new employm ent. This
inhibits correspondence being delivered to the individual.
If the business address has been entered, the employer will receive the correspondence intended for the individual increasing the
administration burden to them.
The employees Personal Tax Account will not show the correct address for them which may prompt contact to the employer and/or
HMRC.
In a minority of cases HMRC matching rules may be unable to match the details to the individual account.
When this happens the employees Personal Tax Account will not show the employee details, employment record or submitted payroll
details held under the temporary reference number, which may prompt contact to the employer and/or HMRC.
V1.1 03/10/2019
Appendix 1.4 Address and Postcode – covering Data Items 13 to 17
Links
V1.1 03/10/2019
Appendix 1.5 Starting date and Declaration – covering Data Items 24 and 24a
Potential Employee:
Impacts of  Duplicate employment may be created
 Potential estimated pay issues
 Incorrect tax code
Employer:
 Influx of potentially incorrect tax codes
 PAYE charge in dispute
Software Developer:
Known Data  Entering a historic start date after a transfer of employment to a new PAYE reference
Issues  Entering a new start date when changing payroll software
Example of Employer changes legal entity and requires a new PAYE reference. Employees are transferred from one PAYE reference to another with
Impacts no change to their employment or terms and conditions.
Employer follows TUPE regulations to preserve the employee’s existing terms and conditions and uses the employee’s original start date
on their first FPS from the new PAYE reference to ensure they have the same length of employment as before.
This record will be incorrect as the employee is a ‘new employee’ at the new PAYE reference. Whilst the employer may hold the original
start date for HR purposes, for HMRC, a new employee is defined as the first instance where an individual appears at that PAYE
reference. For this reason, any individuals who are affected by a TUPE transfer are classed as new employees and a P45 should be
issued from the old PAYE reference and used as Starter Information at the new PAYE reference. The P45 may not always be issued to
the individual as there has been no break in employment (or pension) to them.
This creates a duplicate record and the employee’s Personal Tax Account will show incorrect historical records for the new employer,
which may prompt contact to the employer and/or HMRC.
Another issue can occur when updating existing employee details onto a new payroll software package. In this case, the employ ee should
not be entered as a ‘new employee’ as they have not changed PAYE reference. The employee should be entered as an ‘existing
employee’ and their Year To Date earnings, and tax code, transferred on to the new payroll software.
Worked National Insurance Number: RN000031A

Example 1 - Title: Mr
V1.1 03/10/2019
Employee Surname: Bloggs
transfers from Forename: Joseph
one PAYE Second forename: Murray
reference to Initials: J M
another under Date of Birth: 03/07/1984
TUPE Gender: Male
regulations Address: 1 Main Street
Postcode: AA1 2BB
Original Employment Start Date: 01/09/1980
Employer enters the information onto their payroll software. They use the original start date of 01/09/1980. They submit an F PS showing
this information.
The new employment record is set up for historical years under the new PAYE reference. This may affect the employee’s view of their
Personal Tax Account, as it would show they had a further employment in these earlier years. If an employment record was created with a
start date earlier than the current year our internal system will note the records not to expect any payroll information relating to earlier
years.
Worked National Insurance Number: RN000031A

Example 2 - Title: Mr
Employer Surname: Bloggs
changes Forename: Joseph
payroll Second forename: Murray
software and Initials: J M
enters a new Date of Birth: 03/07/1984
start date Gender: Male
Postcode: AA1 2BB
Original Employment Start Date: 01/09/1980
Start date on new payroll software: 06/05/2018
HMRC systems are unable to make a direct match to the existing employment therefore we will create a new employment record
commencing 06/05/2018.
The duplicate records will require clerical recovery by HMRC to correct these as this is not an automatic process. Until this takes place, the
employees Personal Tax Account will show 2 records for the same employer, which may prompt contact to the employer and/or HMRC.
V1.1 03/10/2019
Links https://www.gov.uk/transfers-takeovers
Appendix 1.6 Payroll ID – covering Data Items 38 to 40

Potential Employee:
Impacts of  Duplicate employment may be created
 Potential estimated pay issues
 Incorrect tax code
Employer:
 Influx of potentially incorrect tax codes
 PAYE liability requires a review
Software Developer:
Known Data  Not selecting Payroll ID change indicator

Issues  Not including the previous Payroll ID
 Not including the previous Payroll ID correctly e.g. omitting leading zeros or characters
 Re-using Payroll ID’s. These should only be used once, even if an employee leaves your employment then returns.
 Payroll ID’s should never be re-used, even for new employees in subsequent tax years
Example of We will assume all other information for the individual is correct at this point.
Impacts
Employer changes Payroll ID. They include the following:
 New Payroll ID
 Payroll ID change indicator
 Correct Year to Date values
They DO NOT include the previous Payroll ID.
HMRC systems are unable to make a direct match therefore we will apply further matching rules to compare the financial data:
 Where a match is made – no issues and the records are updated correctly.
 Where no match is made - a duplicate employment record is created in error.
V1.1 03/10/2019
The duplicate records will require action by HMRC to correct these as this is not an automatic process. Until this takes place, the
employees Personal Tax Account will show 2 records for the same employer, which may prompt contact to the employer and/or HMRC.
Worked We will assume all other information for the individual is correct at this point.
Example 1 –
Previous Employee Status: Existing
Payroll ID Pay Frequency: Monthly
missing Earnings per month: £1,234.56
Current Payroll ID: Z41526
Tax Code: 650L
Employer changes payroll ID in month 9 of the tax year to B96857.
The month 8 FPS showed: The month 9 FPS shows:

Pay in Period: £1,234.56
Year to Date Pay: £9,876.48 Year to Date Pay: £11,111.04
Year to Date Tax: £1107.40 Year to Date Tax: £1354.20
Payroll ID: Z41526 Payroll ID: B96857
The employer has correctly selected the Payroll ID change Indicator at Data Item 39 however has not included the previous Pay roll ID at
Data Item 40.
Further matching rules are applied and as the month 9 Pay in the Period plus the month 8 Year to Date pay figure match the month 9 Year
to Date pay figure the match is successful.
The outcome can significantly differ when the change occurs at the start of the year:
Employee Status: Existing

Pay Frequency: Monthly
Earnings per month: £1,234.56
Previous Payroll ID used up to month 12: Z41526
Month 1 Tax Code: 650L
Employer changes payroll ID in month 1 to B96857.

Year to Date Pay: £14,814.72 Year to Date Pay: £1,234.56
V1.1 03/10/2019
Data Item 40.
In this scenario we cannot apply the further matching rules due to a lack of data present for the year in question (only 1 FPS is held for the
year so far) therefore the match is unsuccessful. Our matching rules identify this as a separate employment and a duplicate record is
created under the new Payroll ID from month 1.
Example 2 –
re-using a Employee Status: Returning Employee
previous Start date: 25/06/2018
Payroll ID Pay Frequency: Monthly
Earnings per month: £1,234.56
Tax Code: 650L
This employee was previously employed by the company in an earlier tax year and only recently left employment with them on 10/04/2018
(month 1). They have now come back to work for the same employer on 25/06/2018 (month 3). The employee provides the same P45
they received when they left in month 1 as no other employment was undertaken during the break.

Pay in Period: £617.28 Pay in Period: £370.36
Year to Date Pay: £617.28 Year to Date Pay: £370.36
Year to Date Tax: £14.80 Year to Date Tax: £-14.80R
Payroll ID: Z41526 Payroll ID: Z41526
Leaving date: 10/04/2018 Start date: 25/06/2018
The employer has correctly included the start details on the month 3 FPS along with resetting the Year to Date figure to only include
earnings from this new period of employment. They have incorrectly re-used the same Payroll ID of Z41526.
This may lead to scenarios where 2 different sets of payments for separate periods of employment can be merged together. The result of
this action is that, instead of having 2 (or more) EOY P14 records there is only 1 which is based on the last FPS held. Therefore the payroll
data for the earlier periods of employment are not being taken into consideration.
Example 3 –
Inconsistent Employee Status: Existing
Year to Date Pay Frequency: Monthly
figures Earnings per month: £1,234.56
Current Payroll ID: Z41526
Tax Code: 650L
Employer changes payroll ID in month 9 of the tax year to B96857.
The month 8 FPS shows: The month 9 FPS shows:

V1.1 03/10/2019
Year to Date Pay: £9,876.48 Year to Date Pay: £11,102.04 (Employer has transposed the 3rd & 4th digits of the M08
YTD)
Data Item 40.
Further matching rules are applied but as the month 9 Pay in the Period plus the month 8 Year to Date Pay figures DO NOT match the
month 9 Year to Date pay figure the match is unsuccessful. Our matching rules identify this as a separate employment and a duplicate
record is created under the new Payroll ID from month 9.
HMRC https://www.gov.uk/new-employee/registering
Guidance https://www.gov.uk/payroll-software/if-you-change-software
Links https://www.gov.uk/guidance/what-payroll-information-to-report-to-hmrc
V1.1 03/10/2019
Appendix 2.1 Best Practice Hints and Tips
Timeline Issues To avoid timeline issues leaver details must be submitted before starter details are provided to ensure the previous employment record is
- Order of closed before the new record is created. This will allow the new employment record to be set up in the correct position.
Processing If the details are received in reverse order this can cause issues with the employees estimated income figures resulting in i ncorrect tax
Submissions codes being issued.
Leaver Details This is Data Item 41 in the guide. If an employee leaves their employment and the information is not available to the payroll at the time
they send the FPS, this will need to be reported to HMRC on a subsequent submission. It is important to ensure the following points are
adhered to:
 the actual leaving date is reported, even if this was in a previous tax period
 add ‘0’ in the ‘Pay and tax in this period’ field
 add the last reported figures of pay, tax, National Insurance and other payroll information in the ‘Year to date’ field
 use late reporting reason H – Correction to earlier submission as your reason for reporting
 show the ‘Payment date’ as either the current FPS payment date or the last date the employee was paid
 submit these details under the same Payroll ID
Occupational This is Data Item 145 in the guide and must only be selected where you are a pension provider making payments to an individual.
Pensions It must not be used under the following circumstance: where you are making payments on behalf of an employee into a pension plan.
Payment after This is data Item 51 in the guide and this indicator must be selected on any payments made to an employee after a P45 has been issued
Leaving (PAL) and leaver details submitted to HMRC. The following actions must be taken when making a payment after leaving:
 use the tax code 0T (S0T, if they are taxed at the Scottish rate) on a ‘week 1’ or ‘month 1’ basis
 add the additional payment in the ‘Year to date’ field if the payment is in the same tax year
 If the payment is made in a later tax year to the one in which the employee left, an FPS is required in the later tax year for the tax
period that payment is made. The year to date figures on the FPS should reflect only that payment.
 the original date of leaving must be included
 the payment after leaving indicator must be selected
 the original Payroll ID must be used
 you must provide the employee with a letter detailing the date the payment was made; gross amount of the payment and the
PAYE tax deducted; confirmation this is a payment made to them after they left employment; do not provide the employee with
another P45
Warning Signs  Increased Volumes of Tax Codes received unexpectedly

to look out for  Increased contact from employees with queries about new tax codes received
 Online discrepancies with Employer and individual accounts – Business Tax Accounts and/or Personal Tax Accounts
V1.1 03/10/2019
Appendix 2.2 Table of common issues which can affect Tax Codes
Scenario HMRC Action Expected Tax Code Activity
An FPS is sent without a ‘Start Date’ or ‘Starting A new primary employment A tax code will be automatically calculated by HMRC.
Declaration’ and there is no current Primary record will be created where HMRC will review the YTD earnings on the FPS and calculate the
employment on the individual’s record tax code is anything other than tax code based on this information
BR, 0T or D prefix
An FPS is sent without a ‘Start Date’ or ‘Starting A new secondary employment A tax code will be automatically calculated by HMRC as a
Declaration’ and there is a current Primary record will be created where secondary source of employment. This tax code will have no tax-
employment on the individual’s record – this can be tax code is BR, 0T or D prefix free allowances attached
caused by a timeline issue (see Appendix 2.1)
An FPS is sent with a ‘Start Date’ but without a A new primary employment A tax code will be automatically calculated by HMRC.
‘Starting Declaration’ and there is no current Primary record will be created where HMRC will review the YTD earnings on the FPS and calculate the
employment on the individual’s record tax code is anything other than tax code based on this information
BR, 0T or D prefix
An FPS is sent with a ‘Start Date’ but without a A new secondary employment A tax code will be automatically calculated by HMRC as a
‘Starting Declaration’ and there is a current Primary record will be created where secondary source of employment. This tax code will have no tax-
employment on the individual’s record – this can be tax code is BR, 0T or D prefix free allowances attached
caused by a timeline issue (see Appendix 2.1)
An FPS is sent without a ‘Start Date’ or ‘Starting A new primary employment A tax code will be automatically calculated by HMRC.
Declaration’, there is a change of Payroll ID and record will be created where HMRC will review the YTD earnings on the FPS and calculate the
there is no current Primary employment on the tax code is anything other than tax code based on this information
individual’s record BR, 0T or D prefix
An FPS is sent without a ‘Start Date’ or ‘Starting A new secondary employment A tax code will be automatically calculated by HMRC as a
Declaration’, there is a change of Payroll ID and record will be created where secondary source of employment. This tax code will have no tax-
there is a current Primary employment on the tax code is BR, 0T or D prefix free allowances attached
individual’s record
V1.1 03/10/2019
Appendix 2.3 Table of Common Issues and Actions Required
Error/Issue Action to take
Change of payroll ID not reported correctly Contact the Employer Helpline on 0300 200 3200
Leaver details not submitted Provide these on an additional/further FPS – HMRC cannot take action to add this internally
Creation of duplicate employment records Contact the Employer Helpline on 0300 200 3200
(recognised by multiple tax codes received)
Creation of a temporary reference number
High volumes of tax codes received unexpectedly Contact the Employer Helpline on 0300 200 3200
after a change of payroll software takes place
Same FPS file submitted more than once e.g. FPS files are processed in the order they are received. If the subsequent submissions are exact
clicking the ‘send’ button twice in error before the copies of the original with no changes they should be recognised and marked as a duplicate by our
successful acknowledgement has been received for systems. As the original file is the one being processed the others will not be actioned. No further
the first action is necessary.
Starter details submitted before leaver details – The employees will need to contact the Tax Office directly on 0300 200 3300 to review their records
timeline issues and re-calculate tax codes as required.
V1.1 03/10/2019
Changes history
Version Date
1.0 27/08/2019
 Tax year rolled forwards from 2019/20 to 2020/21 (2018/19 to 2019/20 for EYU)
 Data item 193 (Indicator of Postgraduate Loan deduction needed) added to EYU for 2019/20
 Data item 196 (Value of Postgraduate Loan repayment) added to EYU for 2019/20
 Data item 55A (Tax Regime indicator) – C prefix applies to EYU for 2019/20
 Data item 166 (Employment Allowance Indicator) – rule changed on EPS for 2020/21 onwards
 Data item 199 (Employer is in the agriculture sector) added to EPS for 2020/21
 Data item 200 (Employer is in the fisheries and aquaculture sector) added to EPS for 2020/21
 Data item 201 (Employer is in the road transport sector) added to EPS for 2020/21
 Data item 202 (Employer is in the industrial sector) added to EPS for 2020/21
 Data item 203 (State aid rules do not apply to Employer) added to EPS for 2020/21
 Data item 204 (Amount of De minimis State aid (in claim year and previous 2 years) in Euros) added to EPS for
2020/21
 Data item 205 (Currency of amount of De minimis State aid - always Euros) added to EPS for 2020/21
 Data item 206 (Value of Statutory Parental Bereavement Pay recovered year to date) added to EPS for 2020/21
 Data item 207 (Value of NIC compensation on Statutory Parental Bereavement Pay year to date) added to EPS for
2020/21
 Data item 208 (Off-Payroll Worker Subject to 2020 Rules) added to FPS for 2020/21
 Data item 58A (Value of payments not subject to tax or NICs in pay period) Further guidance of payment and
termination awards added.
 Data item 209 (Total real-time Class 1A NICs due on termination awards or sporting testimonials year to date) added
to FPS for 2020/21
 Data item 86A (Total of employer NI contributions in this period) Clarification of Class 1 NICs.
 Data item 86Aa (Total of employer NI contributions year to date) Clarification of Class 1 NICs.
 Data item 86B (Enter the total employee’s NICs payable in this pay period.) Clarification of NICs.
 Data item 211 (Zero emissions mileage) added to FPS for 2020/21
 Data item 212 (Value of Statutory Parental Bereavement pay (SPBP) year to date) added to FPS for 2020/21
 Data item 214 (Date first registered) added to FPS for 2020/21
V1.1 03/10/2019
Version Date
1.1 03/10/2019  Data item 199 (Employer is in the agriculture sector) Changes to comments.
 Data item 200 (Employer is in the fisheries and aquaculture sector) Changes to comments.
 Data item 201 (Employer is in the road transport sector) Changes to comments.
 Data item 202 (Employer is in the industrial sector) Changes to comments.
 Data item 203 (State aid rules do not apply to Employer) Changes to comments.
 Data item 204 (Amount of De minimis State aid (in claim year and previous 2 years) in Euros) Changes to comments.
V1.1 03/10/2019

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Guidance on RTI Data Items from April 2020

Data Description Comments FPS EPS EYU Inclusion on a submission-by-

For example, if your Employer’s PAYE reference is 123/A246, your HMRC

For example 123/A246

You must show an employee’s National Insurance number on all RTI

Do not include extra information in this field, such as 'staff' or 'temp'.

You must show an employee’s forename or initials on all RTI

You must show an employee’s forename(s) or initial(s) on all RTI

You must show an employee’s date of birth on all RTI submissions.

11 Current Enter ‘M’ (male) or ‘F’ (female). Y Y On every employment record

15 Address line 3 Y Y On every employment record (if

16 Address line 4 Y Y On every employment record (if

There is no longer a separate process to notify HMRC of new starters; new

Enter A, B or C, corresponding with the employee’s declaration. You can find

33 Indicator that If entry needed indicate ‘Yes’ Y Y To be sent on starter notification

Must only be present for Occupational pension cases.

You can find guidance on earnings periods in HMRC’s booklet CWG2

For occupational pensioners enter ‘1’.

a) more than one job with you;

You can find guidance on aggregated earnings in HMRC’s booklet CWG2

If you consider a, b, c or d are not appropriate then indicate e.

Indicate “C” if Welsh income tax operated.

 We have told you to do this on a coding notice

Examples of amounts to be reported in 58A include a season ticket loan

Also insert salary or wages not subject to tax or national insurance

When reporting a Class 1A liability at Data item 209 (termination awards or

Do not make an entry if a payment of earnings is made to someone

For an example, see ‘Taxable pay’ at 120.

For an example, see ‘Taxable pay’ at 120.

For an example, see ‘Taxable pay’ at 120.

For an example, see ‘Taxable pay’ at 120.

For an example, see ‘Taxable pay’ at 120.

2. Enter ‘No’ if there is an overpayment of Employee NICs that has not

For an example, see ‘Taxable pay’ at 120.

For an example, see ‘Taxable pay’ at 120.

For an example, see ‘Taxable pay’ at 120.

If 146 is completed you must also complete 148

If 87Ba is completed you must also complete 137 & 137a

Employment Allowance claims will be checked on submission, and you will

If your business is a limited company that operates within the construction

The date must be later than the date shown at 136.

Known Data  Entering a pseudo National Insurance Number e.g. RN000031A

Worked New employee provides personal details to employer on starter declaration:

Example of New employee provides personal details to employer on starter declaration.

Worked New employee provides personal details to employer on starter declaration:

Known Data  Entering a default Date of Birth

Worked New employee provides personal details to employer on starter declaration:

Known Data  Entering the employers business address

Worked National Insurance Number: RN000031A

Worked National Insurance Number: RN000031A

Appendix 1.6 Payroll ID – covering Data Items 38 to 40

Known Data  Not selecting Payroll ID change indicator

The month 8 FPS showed: The month 9 FPS shows:

Employee Status: Existing

The month 12 FPS showed: The month 1 FPS shows:

The month 1 FPS showed: The month 3 FPS shows:

The month 8 FPS shows: The month 9 FPS shows:

Warning Signs  Increased Volumes of Tax Codes received unexpectedly

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