HMRC has published new RTI specifications for the tax year 2025-26. The summary of changes are:
The changes for the FPS submissions effective 6th April 2025 tax year are:
- Tax year-related validations
- New data item added to show the value of Statutory Neonatal Care pay (SNCP) year to date
- Flexible drawdown – New choice added and removed an error condition
- New data item added – Pension commencement excess lump sum indicator
- New data item added – Standalone lumpsum indicator.
- Data item 79 – added a validation to check, if the NI category code belongs to freeport zones or investment zones then workplace post code is mandatory
- Data item 79 – added validation to check, if the DOB of the employee is after 5th April 1961 if the NI category is B or E or I or T.
The changes for the EPS submissions effective 6th April 2025 tax year are:
- Tax year-related validations
- New data item added to show the value of Statutory Neonatal Care Pay recovered year to date.
- New data item added to show the value of NIC compensation of Statutory Neonatal Care Pay year to date
- Modify validation for Recoverable Amounts Year To Date to include SNCP
Our Position Statement is now updated with details of the changes for RTI submissions 2024-25. 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.