Payroll Year End 2025 Documentation will be released shortly.
There are a number of RTI submission changes for UK tax year 2025/26. Access Coins are making the necessary changes required for these changes. In summary:
- Statutory Neonatal Care Pay (SNCP) - to support SNCP there will be one new data item in the Full Payment Submission (FPS) and two in the Employer Payment Summary (EPS), similar to those for other statutory payments.
- Special Tax Site NICs Relief - Workplace Postcode. From April 2025, HMRC intends to reject an FPS if a Freeport or Investment Zone NIC category letter is reported for an employment but does not contain the workplace postcode for any qualifying employees. The workplace postcode for any qualifying employee must be located within a designated special tax site.
- Reduced rate National Insurance for married women (MWRRE). For tax year 2025-26 onwards, a rule will be introduced to reject the FPS where a reduced rate NICs category letter is supplied, but the individual does not qualify based on the date of birth supplied.
- In addition to the three existing indicators for the pension drawdown type, two more will be introduced in relation to LTA changes:
- Pension Commencement Excess Lump Sum (PCELS)
- Stand Alone Lump Sum (SALS)
- A validation will also be introduced to only allow one pension drawdown type indicator to be reported per ‘employment’ section in the FPS.
Summary of Software Changes
Reference
Title
12.04
12.03
Service Pack
Comment
P1390211
RTI submission changes for tax year 2025-2026
v1204-6733.tar
v1203-6737.tar
March 2025
Access Coins advise that all clients have the latest service packs installed. This notice will be updated once fixes and service packs are known.
The supported versions of Coins as of January 2025 are V12.04 and V12.03.