WFM UK: End of Year Submission via RTI & Rolling Forward in Payroll

Overview

This article outlines the procedure for end-of-year submission via RTI and explains how pay basis' are transitioned into the subsequent tax year (from tax month 12 to tax month 1).

Important Preliminary Actions

The following actions must be completed before completion of the Period 12 P32 screen:

Access

Please ensure that the HMRC Data Exchange drop-down menu is visible and available within the portal. If unable to view this, please speak to your system administrator to alter your Access Level to include it. 

The HMRC Data Exchange drop-down menu is visible on the main Payroll page, see Fig.1. 
 

Fig.1 – HMRC Data Exchange Menu in Payroll Home

FPS Files

Please ensure that the EPS Files have been submitted successfully for Month 12, as seen in Fig.2.  

Fig.2 – Successful FPS Files Submission

Employer Payment Summary (EPS) Submission
P32 Screen

The deadline for the EPS file is the 19th of each month following the period it relates to, e.g. the EPS for tax month 12 (6th March to 5th April) must be submitted before 19th April.

The HR & Payroll system will automatically send this file once the P32 has been authorised and saved.

The EPS file also acts as a nil return to HMRC. As such, the process on this screen should be completed during periods of inactivity between Payrolls. For example, an EPS file will still need to be submitted if the Company closes for several months during the winter season and no employees are paid.

Additional information will be required on the last submission of the year which is made on 19th April.   

The following steps detail how to complete these processes.
To locate the P32 Administration screen: 

• Go to Payroll 
• Select the Administration drop-down menu and select Company Setup

Fig.3 – Company Setup in Administration Drop-Down Menu

• Select the required Company name

Fig.4 – Company Name

• Select Page Links > View P32 Details

 
Fig.5 – View P32 Details Link

• Select the relevant Period in the Tax Year menu to view the P32 screen

Fig.6 – Tax Year Drop-Down Menu

The P32 Details screen will then display.

The system will automatically populate the Recovered and Compensation fields if applicable. However, if adjustments need to be made, these fields can be overwritten before the deadline of the 19th. 

After this date, the form will become ‘Read Only’, and the total NIC Compensation figure will be added to the Total to be Paid. This amount will need to be subtracted from the total the following month. 

The Year to Date figures are displayed at the bottom of the page. 

Fig.7 – P32 Details Screen

Tax Period 12 (6th March – 5th April) is to be submitted before 19th April. This will be the final submission of the year, and the following additional information is required: 

• Tick the Final submission of year? box to indicate that this is the final submission of the year. This must be completed before the screen is saved and the EPS is submitted
• To authorize the file, tick the Authorise EPS File to HMRC? box. This must be ticked for the file to be transmitted to HMRC

To view if the EPS has been sent, see the EPS Sent? field. 

• In the Notes field, record the reason for the change, e.g. End of Year
• Select Save to send the file

Fig.8 – Required Fields in P32 Details Screen

Important Information

The deadline for submission of the EPS file is 19th April. No submission of this file will result in penalties from HMRC. HMRC validation prevents submission of the file after this date.

EPS Administration Screen

The EPS Administration screen will display a record of the files which have been sent. It must be checked that they have been accepted by HMRC successfully. 

To access the EPS Administration screen: 

• Select Employment Payment Summary (EPS) in the HMRC Data Exchange drop-down menu

 
Fig.9 – EPS Option in the HMRC Data Exchange Drop-Down Menu

• Select the required Company from the drop-down list

A list of all EPS Files which have been sent will be displayed. The status can be checked, and the file can be resubmitted from this screen if required.

Please Note: Files cannot be resubmitted if the deadline has passed.
Please contact your Payroll Specialist if you have any questions on this process.

Rolling Forward in Payroll - Bureau Service customers
The Bureau will start to roll portals forward from 4 days after the final pay date in the Payroll module.

Rolling Forward in Payroll - In-house customers
Please follow the Rolling Forward in Payroll - In-house customers article on how you can roll your portal forward.

Please Note: As part of rolling portals into the New Tax year, customers are advised to take the time to review their letter templates, amend and re upload if any changes are required. The Bureau will manage this process if signed to our Auto-enrolment managed service. Please contact payroll@fourth.com if you would like any further information or a quote for our Auto-enrolment managed service.