What is an RTI Submission?
HM Revenue and Customs (HMRC) needs to receive information on what you have paid your employees. They require that information through Real-Time Information (RTI) and is submitted to HMRC on or before the date you pay your employee(s). There are 2 types of RTI. A Full Payment Submission (FPS) and an Employer Payment Summary (EPS).
Full Payment Submission (FPS)
A Full Payment Submission (FPS) is a report sent to HM Revenue and Customs (HMRC) about payments and deductions made to employees every time they are paid. All workers paid, even if they get less than £120 a week or are only paid for a short period of time need to be included if you are running a PAYE scheme. Find more information in our article about submitting an FPS: Full Payment Submission.
Employer Payment Summary (EPS)
An Employer Payment Summary (EPS) is part of the Real-Time Information reporting that can be sent once a month to HMRC to inform them of any statutory payment reclaims, apprenticeship levy and CIS deductions. There are other types of EPS that may only be sent once a year, for example, claiming the employment allowance or telling HMRC that a PAYE scheme has ceased. Find out more on what types of EPS you can send and when to send them in our article EPS: Employer Payment Summary.
Where can I view my submissions in Shape?
All submissions can be found in the side menu under HMRC -> RTI Submissions. You can also link to this page from RTI Submissions on your homepage and any outstanding submissions will show as below.
When can I view my submissions in my HMRC account?
Submissions show up as a balance in your account at different times depending on when you submit them. To view the full breakdown of what was submitted to HMRC, you will need to view the details in Shape Payroll under HMRC -> RTI Submissions.
If you make a Full Payment Submission (FPS) on time, your balance will be updated by the 12th of the next month.
If you make a late FPS, see our article Sending a Late FPS or EPS and also read the GOV.UK guide on payroll.
If HMRC receives an Employer Payment Summary (EPS) between the 20th and the 5th of the month, your balance will be updated by the 12th of the next month.
If they receive an EPS between the 6th and the 19th of the month, your balance will be updated within 1 day.