17 September 2025
HM Revenue and Customs’ (HMRC’s) Software Development Support Team (SDST) has published the technical specifications of Real Time Information (RTI) submissions for the 2026/27 tax year.
Although the specifications are released for use by of software providers, the information gives an insight into the RTI changes that will take effect in April 2026.
Many of the changes are to reflect the new tax year. The updates to the Full Payment Submission (FPS) fields include:
- The addition of plan 5 to the student loans field
- Statutory parental bereavement leave fields added
- Northern Ireland workplace postcode
The changes to the Employer Payment Summary (EPS) are:
- De Minimis State Aid – whole group removed
- Statutory parental bereavement leave fields added
A very different picture to the list of changes we can expect to this time next year as we approach the mentation of payrolling benefits.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.
