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Payroll15 minutesMedium

How to Submit RTI (FPS) to HMRC

A step-by-step guide to filing payroll Real Time Information with HMRC: what a Full Payment Submission (FPS) is, when it's due, the ways to file it, and the difference between an FPS and an EPS.

What You'll Need

  • A registered PAYE scheme (PAYE reference + Accounts Office reference)
  • A Government Gateway user ID enrolled for PAYE for Employers
  • Each employee's details, tax code and NI category
  • This period's pay, tax, NI and year-to-date figures
  • Payroll software (or HMRC Basic PAYE Tools) to produce and file the FPS

Step-by-Step Guide

1

Understand what an FPS is

A Full Payment Submission (FPS) tells HMRC what you paid each employee and the income tax and National Insurance you deducted. You send one every time you run payroll. It is HMRC's Real Time Information (RTI) report and is separate from Making Tax Digital.

Tips
  • •An FPS covers a pay run; an EPS covers things not on the FPS (see step 5)
  • •Directors on an annual salary still need an FPS each time they're paid
  • •RTI is not part of Making Tax Digital — it's HMRC's payroll reporting system
2

Make sure you're registered as an employer

You need a PAYE scheme (an Accounts Office reference and a PAYE reference) and a Government Gateway user ID enrolled for PAYE for Employers. Register as an employer on GOV.UK before your first payday if you haven't already.

Tips
  • •Registering can take up to 2 weeks — do it before you first pay anyone
  • •Keep your Government Gateway login safe; it's what authorises your filings
3

Run your payroll and calculate the figures

Work out each employee's gross pay, then the income tax (using their tax code), National Insurance (by category) and any pension or student loan deductions, plus the year-to-date totals. AccountsOS does all of this in one click and posts the journals to your ledger.

Tips
  • •Use the employee's current tax code — a wrong code means a wrong FPS
  • •Year-to-date figures must be cumulative and correct on every FPS
4

File the FPS on or before payday

Your FPS must reach HMRC on or before the date you pay your employees. You have three routes: recognised payroll software that submits directly, HMRC's free Basic PAYE Tools (you key the figures in by hand), or — for some employers — HMRC's online PAYE service. Basic PAYE Tools cannot import a file from other software.

Tips
  • •Late FPS submissions can trigger £100+ penalties
  • •AccountsOS generates the RTI-ready FPS today; direct one-click submission is coming soon (in HMRC recognition now)
  • •Filing 'on or before' payday is a legal requirement, not a guideline
5

File an EPS when you need one

An Employer Payment Summary (EPS) reports things that don't belong on an FPS: claiming Employment Allowance, telling HMRC you paid no one in a month (a nil payment), or recovering statutory pay such as maternity or sick pay. Send it by the 19th of the following tax month.

Tips
  • •Claim Employment Allowance once via an EPS — it then carries through the year
  • •If you pay nobody in a tax month, an EPS stops HMRC chasing a payment
6

Keep proof of filing

After a successful submission HMRC returns an acceptance with a correlation reference. Keep it. It's your evidence the FPS was filed on time. Software that submits directly stores this against the pay run automatically.

Tips
  • •Reconcile what you filed against what you pay HMRC each month
  • •Keep payroll records for at least 3 years

Common Mistakes to Avoid

Filing the FPS after payday instead of on or before it

Using an out-of-date tax code, so the FPS reports the wrong tax

Forgetting the EPS to claim Employment Allowance or report a nil month

Assuming Basic PAYE Tools can import a file from other software — it can't

Treating RTI as part of Making Tax Digital — it's a separate HMRC system

Frequently Asked Questions

What is an FPS in payroll?

A Full Payment Submission (FPS) is the report you send HMRC each time you run payroll. It shows what you paid each employee and the income tax and National Insurance you deducted, along with year-to-date totals. It must reach HMRC on or before the day you pay people.

What's the difference between an FPS and an EPS?

An FPS reports the pay and deductions for a pay run. An EPS (Employer Payment Summary) reports things that aren't on the FPS — claiming Employment Allowance, telling HMRC you paid nobody in a month, or recovering statutory pay. Most employers send an FPS every payday and an EPS only when one of those applies.

Can I submit RTI to HMRC for free?

Yes. HMRC's Basic PAYE Tools is free for employers with fewer than 10 employees, but you have to key every figure in by hand and it can't import a file from other software. Paid payroll software files the FPS for you directly from the payroll you've already run.

When does the FPS have to be submitted?

On or before the date you pay your employees. Filing late can lead to penalties starting at £100 per month, so the FPS should go out as part of running each payroll, not afterwards.

Is RTI the same as Making Tax Digital?

No. Real Time Information is HMRC's payroll reporting system and has applied to all employers since 2013. Making Tax Digital is a separate programme covering VAT (live) and Income Tax (from April 2026). They are different obligations on different HMRC systems.

Does AccountsOS submit RTI to HMRC?

AccountsOS runs payroll, emails payslips, posts to your ledger and generates the RTI-ready FPS today. Direct one-click submission of the FPS and EPS to HMRC is coming soon — the submission engine is built and we're completing HMRC's RTI recognition process.

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