RTI Changes for 2026–27

The Real Time Information (RTI) schema updates for the 2026–27 tax year introduced several key changes:

  • Tax Year and Namespace Updates: Adjustments applied throughout the relevant fields and namespaces to reflect the new tax year.
  • Addition of New Elements: Especially notable are the new elements tailored for Northern Ireland.
  • Removal of De Minimis State Aid Fields: De Minimis State Aid elements and their related error conditions have been taken out.
  • Error Handling and Enumerations: Updates have been made to accommodate the introduction of Student Loan Plan Type 5, including revised error handling processes.

Introduction of the New Student Loan Plan 5

  • Student Loan Plan 5 will apply to students in England who begin their undergraduate or PGCE courses on or after 1 August 2023.
  • Repayments for this plan will commence with the first possible PAYE deductions from 6 April 2026, and these will be included in RTI submissions for the 2026/27 tax year.

Our Position Statement is now updated with details of the changes for RTI submissions 2026-27. We encourage our customers to review the latest statement to keep up to date. The updated Position Statement can be found on My Oracle Support,   Doc ID 2973834.1