Between April and October 2013 all UK employers will have to switch over from doing In Year Movements and Year End submissions to doing Real Time Information (RTI) submissions each time employees are paid.
There are five types of submission:
Employer Alignment Submission (EAS) – a one-off global submission for the PAYE scheme when the switchover to RTI is made.
Full Payment Submission (FPS) – the regular submission to be made each time employees are paid.
Employer Payment Summary (EPS) – to provide HMRC with details of statutory payments recovery/ compensation they wish to claim to offset against their tax/ NI payments, or for use when no employees are paid in a tax month.
Earlier Year Update (EYU) – for amendments to the year to date values for a previous tax year once beyond the 19th April in the following tax year.
National Insurance Number Verification Request (NVR) – to check employee NI numbers with HMRC.