RTI Glossary

RTI guidance provided by 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 – 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 NIC liability already reported in an earlier FPS or to claim the Employment Allowance.

EYU End of Year update. If you need to make a correction to the final FPS (or EPS) 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:

BACS

Bankers Automated Clearing Services

CIS

Construction Industry Scheme

DWP

Department for Work & Pensions

HMRC

HM Revenue & Customs

L&P Viewer

Liabilities and Payment Viewer

LEL

Lower Earnings Limit

NLW/NMW

National Living/Minimum Wage

NIC

National Insurance contributions

SPP

Statutory Paternity Pay

PAYE

Pay As You Earn

RTI

Real Time Information

SAP

Statutory Adoption Pay

ShPP

Shared Parental Pay

SMP

Statutory Maternity Pay

SPDS

Simplified PAYE Deduction Scheme

SSP

Statutory Sick Pay

SUN

Service User Number

UC

Universal Credit

YTD

Year To Date

Back to top