»Ê¹ÚÌåÓýapp

None

2A

An RTI employer

An employer who has been asked by or agreed with HMRC to comply with RTI regulations.

From 6 October 2013 all employers.

None

2B

An RTI pension payer

A pension payer who has been asked by or agreed with HMRC to comply with RTI regulations.

From 6 October 2013 all pension payers.

None

67B

Electronic submission of FPS

Requirement to submit an electronic RTI return.

None

67CA

Reference No. to be included with electronic submission of FPS

Requirement to include reference number with return under Reg 67B.

None

67D

Paper submission of FPS and due date of return

Religious objectors and care/support workers can submit paper FPS. Due date 14 days after tax period end.

None

67E

Amendment to FPS

Employers must correct the information in the first FPS made after the discovery of the error.

None

67F

No returns are due

Employers may advise if there is no return due. »Ê¹ÚÌåÓýappy must advise on an FPS/EPS.

None

67G

Payments

Employers must pay HMRC the amount deducted for the month. If this is a negative amount they can recover this from HMRC.

78

75A

Specifying the debt

If the employer does not submit an FPS or nil EPS HMRC can specify the debt based on previous payments/returns.

78(6)

75A(8)

When employer can request a quantification

During the seven-day specification notice period, if an employer believes they have paid the correct amount due, but HMRC disagrees, the employer can request HMRC quantify the amount due.

78(8)

75A(10)

HMRC’s right to enforce the specified amount

If the amount not paid in full within seven days, the amount becomes due in line with 67G.

78(10)

75B

Employer’s right to claim back overpayments due to paying specified amount

If, due to paying a specified amount, the employer pays more for the tax year, the employer is entitled to set-off the excess amount against any tax due for any subsequent tax period, or claim a repayment.

82(6)

82(6)

Interest

HMRC can charge interest on any late payment of the FPS tax amount due.

2A

Para1 Sch 4 Sub para 4

An RTI employer

An employer who has been asked by or agreed with HMRC to comply with RTI regulations.

From 6 October 2013 all employers.

67G

Para 10 Sch 4 Sub para 2/para 3A

Payments

Employers must pay HMRC the amount deducted for the month. If this is a negative amount they can recover this from HMRC.

75A

Para 15 Sch 4 Para 1B

Specifying the debt

If the employer does not submit an FPS or nil EPS HMRC can specify the debt based on previous payments/returns.

67B

Para 21A Sch 4

Electronic submission of FPS

Requirement to submit an electronic RTI return.

67D

Para 21C

Paper submission of FPS and due date of return

Religious objectors and care/support workers can submit paper FPS. Due date 14 days after tax period end.

67E

Para 21D

Amendment to FPS

Employers must correct the information in the first FPS made after the discovery of the error.

None

Para 21E

Submission of EPS

Where appropriate employers must submit, within 14 days after the end of the tax month, an EPS when the NIC specified is greater than zero.

None

Para 21E(5)

Amendment to EPS

Employers must correct the information in the first return made after the discovery of the error.

82(6)

82(6)

Interest

HMRC can charge interest on late payment of any FPS NIC amount.

None

Reg 56 para 2B

EPS: CIS deductions suffered by the qualifying subcontractor

Qualifying subcontractor must submit a return showing the deductions made.

None

Reg 56 para 2c

EPS: Submission within 14 days of the end of the tax period

Submission must be made within 14 days of the end of the tax period.

None

Reg 56 para 2d

EPS: Amendment required

»Ê¹ÚÌåÓýapp employer needs to submit an amendment in the first return made after the discovery of the error.