RTI - Your first Full Payroll Submission
Alex Hunter, IPA Finance Director says:
"By now you'll have ensured your payroll records have employees' full names, address, date of birth and National Insurance number ready for that first online FPS submission by your payroll provider (as advised here). The main awkward area is ad hoc payment of actors/artists for which the Irregular Payment Indicator can be used. The special requirements to account for National Insurance for these artists is well rehearsed (though be aware of a subtle change in approach mentioned here). More general matters to do with this procedure are covered by HMRC's website. Incidentally, while there is no longer a need to send a P45 or P46 to HMRC, the form is still valuable for the employee to take to their next employer."
Last updated 04/04/2013