Update to 2018/19 RTI technical pack for reporting of Disguised Remuneration income

19 September 2018

HMRC’s Software Developers Support Team (SDST) has confirmed that an updated FPS schema for 2018-19 (version 1.3) is now available on GOV.UK to support the reporting of Disguised Remuneration income from 6 March 2019.

Payroll software developers will be able to test the new data item using the Local Test Service (LTS) from 22 October and the TPVS/ETS test services from 5 November.

This information was provided for software developers but employers and payroll practitioners may also find this useful.

A reminder to provide information in settlement cases by 30 September 2018

All relevant information must be provided for HMRC to calculate settlement of any disguised remuneration avoidance schemes by 30 September 2018. This will ensure it has time to process the settlement before the loan charge begins on 5 April 2019.

Full guidance on ‘Disguised remuneration: settling your tax affairs’ can be found on GOV.UK.