A6.912 Filing returns
With effect from 6 April 2012, under the system, known as Real Time Information (RTI), most employers (subject to certain exceptions, see E4.1104) are required to report online to HMRC details of an employee's pay and deductions for tax, National Insurance, student loan deductions together with the payee's identity at the time that the employee is paid. A final Full Payment Submission (FPS) should be sent on or before the employees' last payday of the tax year.
For all employers prior to 6 April 2012 (and for non-RTI employers after that date), there are two key annual returns:
• form P35, showing inter alia the total tax and National Insurance due, paid and
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