Issued Wednesday 25th September 2024
Dear IReeN,
I am pleased to advise that the 2025-26 RTI technical pack for internet submissions is now available on GOV.UK at Real Time Information support for software developers.
Software Developer Support Team
HMRC CDIO EPS | Enterprise Integration Services
So what are the changes?
The changes for the April 2025 tax year relate to:
- Tax year rolled forwards from 2024-2025 to 2025-2026
- New data item 215 – Value of Statutory Neonatal Care Pay recovered year to date (EPS)
- New data item 216 – Value of NIC compensation on Statutory Neonatal Care Pay year to date (EPS)
- New data item 217 – Value of Statutory Neonatal Care pay (SNCP) year to date (FPS)
- New data item 218 – Employee workplace postcode for Freeports and Investment Zone NICs (FPS)
- New data item 219 – Pension commencement excess lump sum (FPS)
- New data item 220 – Stand alone lump sum (FPS)
- New FPS validations on NI letters:For ‘F’, ‘I’, ‘L’, ‘S’, ‘N’, ‘E’, ‘D’ or K’, workplace PostCodes must be present
- For NI letter ‘B’, ‘E’, ‘I’ or ‘T’ in addition to gender female that the birth date is before 6th April 1961
PDF versions of the documents can be found at:
And what about other future changes for April 2025
Further announcements on changes that impact payroll and payroll software are expected in the weeks leading up to and following the announced Autumn Budget on 30th October 2024 when more details is likely to be made available on:
- National Minimum and National Living Wage increases and any change to ages
- Income Tax Free Pay and Income Tax for the rest of the UK (England and Northern Ireland)
- National Insurance
- Statutory Payments
- Changes to Pensions
- Adjustments to the Apprenticeship Levy
IReeN.UK 28/9/2025 updated 30/9/2024
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