How to avoid RTI reconciliation issues

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Diana Bruce
Senior Policy Liaison Officer
Chartered Institute of Payroll Professionals
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After the main migration to RTI this April the last six months or so have flushed out several issues which have been causing problems for employers, explains CIPP senior policy liaison officer Diana Bruce.

A few weeks ago we reached the point where virtually all employers are filing PAYE in real time, which coincided with HMRC’s publication of a report highlighting the main causes of reconciliation problems. To follow are some of the causes of these issues and how employers can avoid them in the future, along with a few hints and tips of what has been learnt along the way. 

On 12 August HMRC announced that it had received feedback that some PAYE schemes had had difficulties reconciling the difference between the tax HMRC said was due, and the tax the employer thought was due. As a result HMRC set up a dedicated team to identify the cause of these discrepancies. They then published a report about the...

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  • EPS (Employer Payment Summary)
  • Payments on and after leaving
  • Misalignment between tax months and calendar months
  • Duplicate employments
  • Adding a new starter
  • Charges - troubleshooting tips
  • Annual Amount of Occupational Pension field
  • Generic notifications
  • Viewing generic notifications
  • Cancellation of inactive PAYE schemes

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By IanH
12th Nov 2013 18:32

RTI Reconciliation Issues

Wasn't the GNS delayed from the dates in this post?

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By Kazmc
13th Nov 2013 10:29

Generic Notifications

I have just been informed that the Generic Notifications will not come through on the secure mailbox within SAGE. We will have to login in to the Government Gateway online services to view. Do any other commercial software packages show the generic notifications within their systems? Many thanks

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13th Nov 2013 11:48

GNS is supported via Sage

Hi Kazmc,

The GNS messages are supported by your Sage Payroll software, as long as you have the latest update (released earlier this year).

You can view the messages in the same way in which you can view the P9, SL1 etc messages within the Secure Mailbox option.



Sage (UK) Ltd

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By Kazmc
13th Nov 2013 14:35


Hi Gary, thanks so much for your response. We called SAGE helpline this morning and were told we could not view the GNS within the secure mailbox. We then looked on the Government Gateway and found a client with a GNS and checked if it was showing on the secure mailbox but nothing came through. I am sure we are on the latest version, 19.02.157.... Is there a later update? Many thanks, Karen

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By puzzel
13th Nov 2013 12:47

RTI just got better, not

So what is wrong with this, always thought the FPS was to be submitted on or before the date of payment. Tipicol, my fault that the HMRC system is wrong

"To give an example: 

An FPS is submitted on 31 May for employees paid on 31 May (month two)" 

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13th Nov 2013 15:34


My main issue with this is HMRC state look on the dashboard, but few (if any) of our clients can access that as we told them years ago not to register online as we will do the online filing on your behalf.

HMRC are not overly helpful when it comes to sorting these queries of over/under payments out as they expect us ot look at the dashboard.  Agents need access to the dashboard.


A lot of RTI seems to not be geared to agents/bureaus doing the payrolls.  Although the software houses do need to start making sure all these notices, etc can be viewed bia their software.

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14th Nov 2013 14:00

Deep joy!

Doesn't this just demonstrate that the system is hugely over complicated.  To my mind, as far as Debt Management is concerned it should operate in the same way as Self Assessment.  the balance being chased is the overall balance owed, not what is owed in any particular part of their records.

Why is it even necessary to have the EPS separate from the main reporting function.

I seriously cannot see how the anticipated cost savings HMRC were giving us as a selling point when RTI was first mooted can be justified

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15th Nov 2013 16:11

RTI - gluing the wheels of commerce


this entire article is both helpful, and a sad indictment of what civil servants do to small businesses. And the governments 'lie' to us about reducing burdens on small business - yeah right, reminds of a male phrase about trust that i shall restrain from sharing here.


we have 100 payrolls to deal with, and all this coblas, and do you know how much extra our clients are paying us for RTI? guess what £0.


HMRCy told me aeons ago that RTI is cumulative, so any mistakes etc. simply get adjusted on the next month submission, so we have nothing to worry about (allegedly).


i am certainly advising all my clients to pay what our payroll package asserts and ignore any t055 from the HMRCy amstrad.





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