Real Time Information (RTI) Glossary

RTI guidance provided by HM Revenue & Customs (HMRC) is full of abbreviations. We detail below the most common ones.

EAS Employee Alignment Submission. Employers with more than 250 employees must send an EAS prior to the first FPS submission. This is a one-off submission that will be used by HMRC to check whether the employer’s payroll system's records match the information they have. In most other cases, alignment information is included as part of an employer’s first Full Payment Submission (FPS), so a separate EAS is not required.

FPS Full Payment Submission. This is the report that must usually be sent in each time you run your payroll. This will be the most frequent submission made under RTI – on or before each payday – and will be done through your payroll software.

EPS Employer Payment Summary. This is the submission you usually make if you do not have any payments to employees to report for a tax month. You may also need it to advise HMRC of any alteration to the tax and National Insurance (NIC) liability already reported in an earlier FPS or to claim the Employment Allowance.

EYU Earlier Year Update. If you need to make a correction to an FPS after the end of the tax year, this is the report you need to make.

NVR National Insurance number Verification Request. If you want to check that the National Insurance number provided by your employee is correct, or find out what your employee's is, you can send an NVR.

Other abbreviations you might see in connection with RTI:


Bankers Automated Clearing Services


HMRC's Basic PAYE Tools software


Construction Industry Scheme


Department for Work & Pensions

L&P Viewer

Liabilities and Payment Viewer


Lower Earnings Limit


National Living/Minimum Wage


Penalty Appeals System


Pay As You Earn


Statutory Adoption Pay


Shared Parental Pay


Statutory Maternity Pay


Simplified PAYE Deduction Scheme


Statutory Paternity Pay


Statutory Sick Pay


Service User Number


Universal Credit


Year To Date

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