We should have completed processing Month 09 payrolls with Payment Dates 06 December – 05 January. The EPS ‘Window’ from Month 09 ‘opened’ on 20 December 2013 and the NIL submission Window opened on 06 January 2014. This is to report NIL activity in Month 09.
We recommend reading our article dated 10 October 2013 concerning the ‘EPS Window’, i.e. the window in which the EPS should be submitted to ensure that it is taken into account against the appropriate month’s liabilities – see Further Information.
Note that HMRC have issued a Direction Notice regarding Examiners or Electoral payrolls that are currently excluded from returning in real time. RTI submissions will be required for these payrolls from 06 April 2014.
Just a word on the amended data items that will apply from April 2014 – HMRC have published their ‘Guidance’ on these on their Website.
Further Information
- HMRC – Information you must get right when running your payroll
- HMRC – RTI ‘Guidelist’
- HMRC – Direction Notice re Examiners and Electoral Payrolls
- Payroll Help 10 October 2013 – The Employer Payment Summary UPDATED
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