If somebody is given time in lieu rather than paid overtime then how should this be recorded? I assume the hours worked are not shown on a Full Payment Submission / Not taxed etc. ???
Thanks...
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Eh?
What makes you think that the non-payment of wages would ever be included in a Full Payment Submission?
If something is paid, it is included in a FPS. If nothing is paid, there is nothing to include in any PAYE report (except possibly a nil monthly EPS if no employee is paid anything in a month). Would you have included anything for time off in lieu on a payroll last year before RTI?
Hours
The hours worked element of RTI is the average hours worked and not actual hours worked. So in your case you would just have the employee down as working 30+ a week.